Main contents of fund settlement

Accounting treatment of liquidation funds

First, this account accounts for the settlement of funds in business dealings between enterprises (banks).

Two, this course can be based on the unit funds, respectively, "city bill clearing", "credit card clearing" and other detailed accounting.

Three, the main accounting treatment of bill clearing business in the same city.

(a) debit voucher, debit the subjects, credited to the "other accounts payable" subjects. Refund, debit "other payables" and credit this account. If the refund time has passed and no refund has occurred, the "other payables" account will be debited and the "deposit absorption" account will be credited.

Put forward the credit certificate, debit the "deposit absorption" and other subjects, and credit the subject; If a refund occurs, make the opposite accounting entry.

(two) debit vouchers, vouchers are correct, debit "deposits" and other subjects, credited to the subject. If it cannot be recorded due to errors in submitting other bank vouchers, the account of "Other Receivables" shall be debited and credited to this account. When put forward again, debit this account and credit "other receivables" account.

When the credit voucher is correct, debit this account and credit "deposit absorption" and other subjects. If it cannot be recorded due to the mistake of mentioning other bank bills, the account shall be debited and credited to the account of "other payables". When refunding or re-prompting, debit "other payables" and credit this account.

(3) If the difference between the presented voucher and the withdrawn voucher is calculated as the receivable difference, debit the subjects such as "money deposited in the central bank" and credit this subject; If you make an opposite accounting entry for the balance payable.

Four, other liquidation business, when receiving liquidation funds, debit "central bank funds" and other subjects, credited to the subject; Make opposite accounting entries when transferring liquidation funds.

Five, the final debit balance of this course, reflecting the liquidation funds receivable by the enterprise; The ending credit balance of this course reflects the liquidation funds payable by the enterprise.