How to make accounting entries for a company receiving a warranty deposit?

Warranty deposit is the short form of quality guarantee deposit, which is a kind of guarantee for the credibility of the enterprise. When a company receives a warranty deposit, it is generally accounted for in other receivables, how to prepare the accounting entries?

Accounting entries for warranty deposits received by the company

1. When the payment is made, the relevant accounting entries are prepared as follows:

Borrow: other receivables

Loan: bank deposits

2. When the warranty is returned, the relevant accounting entries are prepared as follows:

Borrow: bank deposits

Loan: other receivables

3. >3. When the security deposit is deducted, the relevant accounting entries are prepared as follows:

Borrow: Administrative Expenses

Loan: Other Accounts Receivable

4. When the money is remitted to the company's account, the relevant accounting entries are prepared as follows:

Borrow: Bank Deposit

Loan: Other Accounts Payable - XX.

5. When the security deposit is remitted, the relevant accounting entries are prepared as follows Prepare the following:

Borrow: other receivables-XX units

Loan: bank deposits

3. When the security deposit is returned, the relevant accounting entries are prepared as follows:

Borrow: bank deposits

Loan: other receivables-xx units

Bank deposit is an asset account, accounting for the existence of the enterprise's bank clearing account. The closing balance generally appears on the debit side, indicating an increase in the company's bank deposits.

What are other receivables?

Other receivables are various other receivables and provisional payments other than notes receivable, accounts receivable, prepayments, dividends receivable and interest receivable of the enterprise.

Other receivables include:

1. Various claims and fines receivable. Such as accidental loss of business property, etc. should be collected from the relevant insurance companies, etc.;

2, rent receivable rental packaging;

3, should be charged to the staff of the various advances, such as advancing for the staff of the utility bills, should be borne by the staff of the medical expenses, rent, etc.;

4, deposits out of the deposit, such as leased into the packaging materials to pay the deposit;

Other receivables include:

5, various other accounts receivable and penalties. p>5, various other receivables and provisional payments.