The balance of other receivables is in the credit, and the accounting treatment for adjusting to other payables is,
Debit: other receivables -XXX details,
Credit: other payables -XXX details.
Examples of accounting treatment of other receivables:
[example]
The company adopts a fixed prepayment system for reserves. The following business happened this month:
(1) set up the management department reserve fund on the 5th, which is managed by Li Hong. The reserve fund approved by the management department is 300 yuan, and the finance department issues a cash check. The following entries should be entered:
Debit: Other receivables ── imprest (Li Hong) 300
Loan: bank deposit 300.
(2) 16 In June, Li Hong submitted an ordinary invoice 120 yuan to reimburse the expenses incurred by the management department in purchasing office supplies, and the finance department supplemented the reserve fund with cash.
Debit: management fee 120
Credit: cash on hand 120
(3) On the 22nd, it was approved to reduce the amount of imprest approved by the management department by 65,438+000 yuan, and Li Hong returned it to the finance department by 65,438+000 yuan.
Debit: Cash on hand 100
Loan: other receivables-imprest (Li Hong) 100
(4) On 30th, due to the change of organization, the reserve fund of management department was approved to be revoked, and Li Hong returned the ordinary invoice 30 yuan and cash 170 yuan for purchasing office supplies.
Debit: management fee 30
Cash on hand 170
Loan: Other receivables ── imprest (Li Hong) 200