Company employees pay 100 yuan in cash to recharge the canteen meal card, and the deposit in the card is 20 yuan, which is recharged to 80 yuan. How to record accounting entries?

First, 20 yuan is a card deposit. Since it is a deposit, it will be refunded one day (it may not be refunded in actual operation). Only 80 yuan is the amount available for his consumption.

When the card is charged with 100 yuan, the deposits in 80 yuan and 20 yuan will be recharged.

Debit: bank deposit or cash on hand 100

Credit: other payables-card deposit 20

Accounts received in advance (offset when actually consumed) 80

Wait until the credit card is spent.

Debit: Deduct the amount of accounts received in advance according to actual consumption.

Credit: operating income

Waiting for the consumer to return the card to 0 yuan.

Debit: other payables-card deposit 20

Credit: bank deposit or cash on hand 20

So, we're even. If you continue to deduct the card, it will continue to be included in the accounts received in advance, and then the income will be confirmed, and the deposit in the card will remain unchanged.

Second, under normal circumstances, this account accounts for the payable and temporary receipts received by enterprises from other units or individuals, such as the rent payable for rented fixed assets and packaging materials, the deposits paid by subordinate units and individuals, and the decoration deposits received by owners and property managers within their jurisdiction; The overall pension payable to employees, as well as the accounts receivable temporarily paid by superior units and subordinate units.

However, the accounts payable to suppliers often occur in enterprises are accounted for in the accounts payable and notes payable subjects.

Extended data:

1. Debit amount (indicating the decrease of accounts received in advance)

Accounts receivable recognized in synchronization with income, customers whose bad debts have been written off have been confirmed to have the ability to resume payment, including accounts receivable, other accounts receivable, unpaid bills receivable, unpaid commercial bills, short-term loans, packaging fees, transportation fees and miscellaneous insurance fees paid by the purchasing unit, etc.

2. Credit amount (indicating the increase of accounts received in advance)

Transfer of customer money received in advance, business money received, commercial bills received in advance, accounts receivable paid by inventory, accounts receivable paid by equity, accounts receivable paid by creditor's rights, fixed assets paid off by intangible assets, confirmed bad debt losses, debt restructuring losses, accounts receivable or other payables.

3. Ending balance

The final credit balance of accounts received in advance reflects the money received in advance by the enterprise from the purchasing unit, and the final debit balance belongs to the nature of accounts receivable, reflecting the money that the enterprise should collect from the purchasing unit or the labor service receiving unit.

Baidu encyclopedia-accounts received in advance