1. When an enterprise lends money to an individual:
Debit: Other receivables -XX (individual)
Loans: bank deposits
2, enterprises to recover money from individuals:
Debit: bank deposit
Loan: Other receivables -XX (individual)
Other receivables refer to all kinds of receivables and temporary payments except financial assets, notes receivable, accounts receivable, prepayments, dividends receivable, interest receivable, subrogation receivables, reinsurance receivables, reinsurance receivables and long-term receivables.
Extended data:
Accounting treatment:
In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits" and "management fees" and credit "other payables"; When making relevant payments, debit the account of "other payables" and credit the account of "bank deposit".
The funds transferred by the enterprise through after-sale repurchase shall be debited to the subject of "bank deposit" and credited to the subject according to the actual amount received. The difference between the repurchase price and the original sales price shall be accrued with interest expenses on schedule during the after-sale repurchase period, debited to the subject of "financial expenses" and credited to this subject.
When buying back the goods as agreed in the contract, the account shall be debited according to the actual amount paid and credited to the account of "bank deposit".
Other accounts payable accounts account for the amount payable and temporarily received by enterprises from other units or individuals, such as the rent payable by rented fixed assets and packaging materials, the amount payable and temporarily received by deposits, and the decoration deposit received by their subordinate units and individuals and the owners and property management households within their jurisdiction; The overall pension payable to employees, as well as the accounts receivable temporarily paid by superior units and subordinate units.
This course is a liability course. Lenders register various payables and temporary receipts, and borrowers register various payables and temporary receipts for repayment or write-off. The balance at the end of the month is in the credit, indicating the cash balance payable and temporary receipts of the enterprise. This course should be set up according to the categories of payables and temporary receipts.