Debit: bank deposit
Loans: Other payables-Head Office
And register the deposit journal accordingly.
Other payables refer to payables or temporary receipts from other units or individuals that are not directly related to the main business of the enterprise. Refers to the accounts payable and temporary receipts incurred by enterprises outside the commodity trading business.
Short-term loan accounting enterprises borrow from banks or other financial institutions for repayment within one year according to the needs of production and operation, including production revolving loans and temporary loans.
2. The loan received is cash, and the accounting entries are as follows:
Debit: Cash on hand.
Loans: Other payables-Head Office
And register the cash book accordingly.
Extended data:
The cash book is used to register the daily income, expenditure and cash balance on hand. Enterprises should set up cash account books by currency and conduct detailed classified accounting.
There are generally three formats of cash books: three-column, multi-column and payment paging. In practical work, the "three-column" account page format is often used. "Debit amount" column and "credit amount" column should be filled in according to the borrowing direction and amount of the "cash on hand" subject recorded in the relevant documents.
Deposit journal is a special journal used to record the income and expenditure of bank deposits. A deposit journal must adopt a customized account book, and its page format generally adopts three columns: income (debit), expenditure (credit) and balance. "Debit amount" column and "credit amount" column should be filled in according to the borrowing direction and amount of "bank deposit" recorded in the relevant documents.
Baidu encyclopedia-cash book
Baidu encyclopedia-deposit log