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Earnest money deposit

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Querist : Anonymous

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Querist : Anonymous (Querist)
26 September 2011 dear,
please help me with Accounting procedure/steps with issuing EMD till get back / refund of those EMDs.
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CA Pushpendra Gaur

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CA Pushpendra Gaur (Expert)
26 September 2011 Well at the time of depositing the earnest mony

Earnest Money- (Party Name) A/c DR
To Cash/ bank A/c

At the time of refund

CashBank A/c DR
To Earnest Money ( Party Name)

Or you can due the amount to the party name and then can show the receipt and payment in the name of the party
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