How to deposit cash into the property stored value card for accounting entries, and how to directly deduct the heating fee for half a year next month? Do you need to consider accrual basis?

Cash deposited in the property stored-value card can be recorded in the form of personal reserve fund:

Debit: Other receivables -XXX

Credit: cash

After deducting the heating fee for half a year (to get the invoice), the accrual basis needs to be considered.

Borrow: prepaid expenses (to pay the expenses in the last six months) or accrued expenses (to pay the expenses accrued in the previous period).

If the amount is not large, you can also directly enter the period cost or production cost.

Credit: other receivables -XXX