Accounting treatment of collection problem

Accounting for other receivables or other payables of the hotel,

For example, I paid the utilities in advance: I borrowed 5000 yuan in cash (bank deposit).

Loan: Other payables-5,000 yuan from the head office.

When: when paying to the head office (part of it is deducted), other payables-4,995 yuan from the head office.

Loan: cash (bank deposit) 4995 yuan.

Part of the money is used up at the time of payment: loans, other payables-headquartered in 5 yuan.

Loan: cash (bank deposit) in 5 yuan.

Other receivables or other payables are transactions unrelated to the company's business. Business transactions cannot be recorded in other receivables or other payables, otherwise the tax will check you, and you can't tell when you check you. Business transactions are recorded in accounts receivable and accounts payable.