When a company pays money to an individual, the accounting method is:

Debit: other receivables

Credit: bank deposit

Country Private deposits of public funds are strictly prohibited, and only the following amounts can be transferred:

Salaries, bonuses, labor income, transfer of personal claims and property rights, personal margins for securities and futures, refunds of insurance claims and premiums and other legal personal funds.

If the amount exceeds 50,000, relevant certificates must be provided to the bank, such as award certificates, labor contracts, securities and futures company certificates, transfer agreements, insurance company certificates and other supporting materials.

In fact, it is okay to issue a cash check from the company account and deposit it into your personal account, but you must also comply with the above regulations and provide corresponding certificates when handling it. Generally speaking, it is an accounting entry:

Debit: Accounts Payable

Credit: Bank Deposit

The specific details should be determined according to the account settings of the unit. look.

Extended information:

In order to reflect and supervise the increase, decrease and balance of other accounts receivable, the enterprise should set up "other receivable accounts for accounting." Other receivables The debit side of the "Accounts" account registers the increase in other receivables, and the credit side registers the collection of other receivables. The ending balance is generally on the debit side, reflecting other receivables that the enterprise has not yet recovered.

1. This account In addition to margin deposits, funds placed out, financial assets purchased under resale agreements, bills receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, policyholder deposits receivable, and reimbursement receivables on behalf of the accounting enterprise, Receivables, reinsurance accounts receivable, unexpired reinsurance liability reserves receivable, reinsurance insurance liability reserves receivable, long-term receivables and other various receivables and temporary payments other than operating activities. < /p>

2. This account should be calculated in detail according to the items of other receivables and the counterparty units (or individuals)

3. When the enterprise incurs various other receivables and temporary payments. , debit this account and credit relevant accounts; when recovering or writing off various amounts, debit "cash", "bank deposit", "compensation cost" and other accounts and credit this account

4. The ending debit balance of this account reflects other receivables that the enterprise has not yet collected.

Baidu Encyclopedia-Other receivables