1. The accounting treatment of the boss swiping the card to the corporate account of the company through the POS machine is as follows:

Borrow: bank deposit;

Financial expenses-handling fees;

Loans: other payables;

2. Other payables refer to the payables and temporary receipts of enterprises other than commodity trading business, and refer to the payables and temporary receipts of enterprises other than notes payable, accounts payable, wages payable and profits payable to other units or individuals.

How to operate the bank account processing program?

Bank account processing procedures include the whole process of detailed accounting and comprehensive accounting, and the specific steps are as follows:

1. According to the acceptance, filling and verification vouchers of economic business, determine accounting entries according to the accounting subjects involved in the business.

2. On the one hand, register the subsidiary ledger (or register book) one by one according to the summons, and register the cash receipts and payments diary if it involves cash receipts and payments; On the other hand, according to the summons of the same subject, the daily statement of the subject under the comprehensive accounting system is compiled, and the loan amount of all subjects involved in the business of the day is leveled.

3. Prepare the balance sheet according to the ledger.

4. Register the general ledger according to the daily statement.

5. According to the daily progress plan of general ledger preparation, level the loan balance of all subjects on that day.

What if the boss swipes a credit card into the company account? Based on the above, according to the relevant introduction materials elaborated by Bian Xiao, I believe everyone knows that the boss can do other accounts payable accounting after transferring to the company account, and the relevant procedures can be treated as financial expenses; There are many related materials on this website that can be studied for free.