Subject number: 1 1 12 The insured pledges the loan.
First, this course accounts for the pledged loans provided by life insurance companies to policyholders according to regulations.
Two, the insured mortgage, debit the subjects, credit "cash" and "bank deposit" subjects; When receiving the interest of each pledged loan of the insured, debit the account of "bank deposit" and credit the account of "interest income"; To recover the loan principal and interest pledged by the insured, debit the "bank deposit" account according to the total principal and interest, credit the account according to the number of principal, and credit the "interest income" account according to the number of interest.
Three, this course should be set up by the borrower subsidiary ledger.
4. The debit balance at the end of this course reflects the principal of the pledged loan of the insured that has not been recovered by the company.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.