Debit card expenses

VINOD P (ACCOUNT ASST) (34 Points)

03 October 2016  
OUR COMPANY PURCHASED PAID DEBIT CARD RS 20500/- TO USE FOR COMPANIS EXPENSE NOW BANK HAS DEBITED THIS AMT RS 20500 DIRECTLY BY SAYING THAT FIRST YOU SWEFT THIS CARD FOR ANY NOMINAL PURCHASE AN THEN BANK WILL REFUND RS. 20000/- NOW HOW DO I PASS THESES ENTRIES PLEASE ADVISE WITH THEIR ACCOUNTS HEADS AND LEDGERS