How to deal with long term accounting entries in the bank

Long cash is also called cash surplus. Passed when it happens"Pending property gains and losses.

Account accounting, after finding out the reason, rush back, and the reason cannot be ascertained for the transfer"Non-operating income.

Accounting entries. As follows: Debit: Cash Credit: Profit or loss on property to be disposed of.

If the cause is identified, it will be flushed back. If the cause cannot be ascertained, the profit or loss of the property to be disposed of will be borrowed, and the non-operating income will be credited.

When a rural cooperative financial institution finds out the cause of a long payment in the process of receiving and paying cash, it shall report to the director of the rural cooperative financial institution for approval in accordance with the regulations, and the accounting department shall prepare a cash receipt summons and record it with other payables first. Make the following accounting entries:

Borrow: Cash. Credit: Other Payables - Cashier's Long-term Accounts to be Disposed of.

If the reason for the long payment is found to be due to overpayment by the customer or underpayment by the rural cooperative financial institution, it shall be returned to the original owner in a timely manner. Make the following accounting entries:

Borrow: Other payables - long-term accounts to be processed.

Credit: Cash. If the long-term money cannot be returned after searching, it shall be approved in accordance with the prescribed approval procedures and regarded as the non-operating income of the rural cooperative financial institution. Make the following accounting entries:

Borrow: Other payables - long-term accounts to be processed.

Credit: Non-operating income - cashier's long-term loan recipients.

1.Borrow: Absorb Deposits - A Enterprise 60,000

Credit: Cash 600002Borrow:

Absorption of deposits-30,000 for enterprise A - credit for transfer checks: Absorption of deposits - 30,000 for enterprise B - red copy of receipts 3Borrow:

Absorption of deposits - A enterprise 55000

Credit: Lian Bank current - ICBC Nanshan Branch 55000

4.Borrow: Absorb Deposits - A Enterprise 200000

Credit: Pending Bills of Exchange - A Enterprise 200000

5.Borrow: Short-term loan - A enterprise 250,000

Credit: Absorption of Deposits - A Enterprise 250,000

6.Borrow: Pending bills of exchange - A enterprise 200000

Credit: Accrual of the Bank - ICBC Beijing Haidian Branch 180,000 Loan: Absorption of Deposits - A Enterprise 20,000

7.Debit: Deposit** bank money 120000

Credit: Absorption of Deposits - A Enterprise 120,000

8.Borrow: Absorb Deposits - A Enterprise 15000

Credit: Deposit** bank money 15000

Borrow: Absorb Deposits - A Enterprise 60,000

Credit: Cash & Deposit** Bank Amount 60000

Borrow: Absorb Deposits-B Enterprise 30000

Credit: Absorb Deposits - A Enterprise 30000

Borrow: Absorb Deposits - A Enterprise 55000

Credit: Deposit funds with peers and other financial institutions - ICBC Nanshan Branch 55000 pure hand, adopt first, continue to ask and supplement, thank you

A bank's accounting entries are a form of recording that indicates the account accounts, the direction of loans and the amount of various economic business activities that cause changes in the increase or decrease of funds in accordance with the requirements of double-entry accounting. According to the complexity of its composition, it can be divided into two types: simple accounting entries and compound accounting entries.