Which account should the returned deposit be included in, and how to do it?

First confirm how you made the account when you paid the deposit before, and just do it in the opposite direction.

Generally speaking, 1. Pay a deposit to others, borrow: other receivables - **Credit: cash bank deposits.

When collecting a deposit, borrow: cash bank deposit.

Credit: Other payables - **

2. When the other party returns the deposit, borrow: cash bank deposit.

Credit: Other receivables - **

When the deposit is refunded to the other party, it is debited: other payables - **

Credit: Cash Bank Deposits.

It's someone else's deposit that was returned to you:

Borrow: Bank Deposits, Cash on Hand.

Credit: Other receivables - xx deposit.

If you refund the deposit

Debit: Other payables - xx deposit.

Credit: Bank Deposits Cash on hand.

Preparation of receipt vouchers, accounting entries as follows:

Borrow: Bank Deposits, Cash on Hand.

Credit: Other Receivables - Deposits.

The returned deposit should be accounted for through other receivables accounts, and the financial treatment is debit: bank deposits, cash in hand, and credit: other receivables.

Other receivables are another important component of corporate receivables. Other receivables account accounting for various receivables and provisional payments other than ** resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, subrogation recoveries receivable, reinsurance receivables, quasi-other receivables reserves for reinsurance contracts receivable, long-term receivables, etc.

Other receivables usually include provisional payments, which refer to various receivables and provisional payments incurred by enterprises outside the commodity trading business.

The "Other Receivables" account is used to account for various receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, etc. Under the "Other receivables" account, the items of the other receivables should be categorized and sub-accounts should be set up by different debtors.

Other receivables and provisional payments mainly include:

1.Various compensation and fines receivable. If the employee is derelict in his duties and causes certain losses, or the compensation that should be collected from the relevant insurance company due to the accidental loss of the enterprise's property, etc.;

2.Rental of rental packaging receivable;

3.Various advances that should be collected from employees, such as water and electricity bills paid for employees, medical expenses and rent expenses that should be borne by employees;

4.Reserve fund (reserve fund allocated to various functional departments, workshops, personal turnover use, etc.);

5.Deposit a security deposit, such as a deposit for renting packaging;

6.Advance payments are transferred in;

7.Declared dividends (or included in "investment income") receivable after the purchase of ** included in ****

8.Other receivables and provisional payments.

Received a return deposit:

Borrow: bank deposits, cash in hand, etc., credit: other receivables.

Return the other party's deposit:

Debit: Other payables.

Credit: bank deposits, cash in hand, etc., and other payables refer to the payments payable to other units or individuals that are not directly related to the main business of the enterprise, such as the rent payable for renting fixed assets and packaging, depositing deposits, payable for overall pensions, and wages not received by employees on time. It refers to the payables and temporary receipts incurred by enterprises outside the commodity trading business.

Other receivables refer to the resale of financial assets, notes receivable and accounts receivable.

and other receivables and provisional accounts and accounts of other books or lines.

one. It mainly includes all kinds of compensation and fines receivable, rent receivable for rental packaging, various advances that should be collected from state employees, deposits for reserve funds, transfer of prepaid accounts, and other receivables and provisional payments.

A deposit is charged, creditedOther payablesLedger Subjects; Pay a deposit, creditedOther receivablesLedger Subjects;

The payee's accounting processing, when the deposit is received, debit: bank deposit.

Credit: Other payables - **

When the deposit is returned, debit: other payables, credit: bank deposit.

If the deposit cannot be returned, debit: other payables, credit: non-operating income.

Accounting processing of the payer, when the deposit is paid, debit: other receivables, credit: bank deposit.

Meaning of the deposit:

The deposit is a kind of security in kind, and when the debtor fails to perform the debt, the creditor can freely decide to deduct it from the deposit, which is the most direct and effective method of protection. In addition to the cumbersome legal procedures, due to the difficulty of enforcement, the guarantor may not be able to get the money from the guarantor if the lawsuit is won.

Even if it is a mortgage, pledge, etc., it needs to be registered after the right is created, which is time-consuming and costly; If it is not registered, it shall not be allowed against a third party at the least, and shall be invalid at the worst, and shall not be recognized and protected by national laws.

Even if the mortgage or pledge is valid, when the debtor fails to perform its obligations, it is necessary to negotiate the collateral or resort to the court. Therefore, from the perspective of the effect of the operating procedures, guarantees, mortgages, and pledges are not as simple and effective as deposits.

1. Accounting entries for the return of the deposit:

Borrow: cash in hand bank deposit 350

Non-operating expenses 50

Credit: Other receivables - deposit 400

2. Accounting entries when the deposit is paid at that time:

Debit: Other receivables - deposit 400

Credit: cash on hand bank deposits 400

The returned deposit is credited to other receivables accounts.

Definition of other receivables: Other receivables are another important component of corporate receivables. Other receivables account accounting for all kinds of receivables and provisional payments other than ** resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, subrogation recoveries receivable, reinsurance receivables, other receivables reserves for reinsurance contracts receivable, long-term receivables, etc.

Other receivables usually include provisional payments, which refer to various receivables and provisional payments incurred by enterprises outside of commodity trading business.

When a business rents a house, it is generally required to pay a certain amount of deposit. After the contract expires, the company will get the deposit back when it returns the house. How should accounting entries be made for the returned deposit?

Return of Deposit Entries:

Borrow: cash in hand bank deposits.

Non-operating expenses.

Credit: Other receivables - deposits.

Pay the deposit entry:

Debit: Other receivables - deposits.

Credit: cash on hand bank deposits.

The main elements of other receivables.

Its receivables are asset-class accounts, with an increase in debits representing an increase in assets and an increase in credits representing a decrease in assets.

Other accounts receivable include various compensation receivables and fines, such as compensation collected from relevant insurance companies due to accidental losses caused by enterprise property; There should be a lack of envy for the rent of rental packaging; Various advances that should be collected from employees, such as water and electricity bills paid in advance for employees, and medical expenses that should be borne by employees; Deposit a security deposit, such as a deposit for renting packaging; Other receivables and provisional payments.