Debit card expenses

Hello,

It seems they have debited Bank charges for debit card issuance. You can pass entry as

Bank charges 20500

To bank 20500

Mention in narration that the charges are for debit card issuance

On refund of the amount:

Bank Dr 20000

To bank charges 20000

In narration mention that you received refund of debit card issuance charges which was paid earlier.

Thanks,

Tanvi

Agree with Tanvi Sheth