First, the customer gives the monthly payment to the company, and then the company gives it to the bank.
1, when it was sold,
Borrow: cash on hand or bank deposit (deposit)
Accounts receivable -XXX (customer name, car arrears, that is, consumer credit)
Loan: income from main business
Taxes payable-VAT payable-output tax
2. When getting a loan from a bank,
Debit: bank deposit
Loan: short-term loan -XX Bank -XXX (each customer has a loan and a repayment account, and a detailed account is set according to the customer name. If no detailed account is set, make a detailed ledger).
3. The customer pays the monthly payment (monthly principal and interest of installment loan).
Borrow: Cash on hand or bank deposit.
Credit: accounts receivable -XXX
Other payables xxx Interest payable for consumer credit (because it is not the interest borne by the company, it is not included in financial expenses).
4. Return the monthly payment made by the customer to the bank.
Borrow: short-term loan -XX Bank -XXX
Other payables xxx interest payable for consumer credit.
Loan: Cash on hand or bank deposit.
2. The customer directly credited the monthly payment to the bank repayment card, but the company did not record the loan:
1, when it was sold,
Borrow: cash on hand or bank deposit (deposit)
Accounts receivable -XXX (customer name, car arrears, that is, consumer credit)
Loan: income from main business
Taxes payable-VAT payable-output tax
2. When getting a loan from a bank,
Debit: bank deposit
Credit: accounts receivable -XXX
3. For consumer credit, customers will not make accounts through the company if they repay directly.
If the customer fails to pay this month, please ask the company to pay the monthly payment on his behalf.
Borrow: other receivables-pay xxx monthly payment on behalf of.
Loans: bank deposits
When collecting monthly payments on behalf of customers,
Borrow: Cash on hand or bank deposit.
Loan: other receivables-monthly payment for xxx.