Received a loan of RMB 3,000 from the purchasing unit, of which RMB 2,700 was deposited in the bank and collected by 300 yuan in cash.

1. According to the above information, the accounting entries are as follows:

Debit: bank deposit 2700 cash 300

Credit: accounts receivable 3000.

2. Accounting entries refer to the records indicating the accounts to be borrowed and the loan amount of an economic business, referred to as entries for short. According to the requirements of double-entry bookkeeping method, the account name, bookkeeping direction and amount are used to reflect the corresponding relationship between accounts for each economic transaction. Under the debit and credit bookkeeping method, it refers to the record that lists the name and amount of the account that should be borrowed and loaned for each economic business. Accounting entry refers to a concise record that determines and lists the name and amount of the account to be borrowed and lent according to the requirements of accounting rules when economic business occurs. The format and requirements of accounting entries are: borrow first and then lend; Loans should be written separately, and the words and figures of the amount should be staggered; In the case of one loan and many loans or one loan and many loans, the characters and figures of the borrower or lender must be aligned.

3. Accounts receivable are the creditor's rights of enterprises and belong to an asset. Under the double entry bookkeeping method of accounting debit and credit, the increase of assets is debited and the decrease is credited. Receiving the arrears means that the accounts receivable are reduced, so it is credited. According to the above information, make accounting entries and record them in relevant accounts, and then record them as follows:

Debit: bank deposit 2700 cash 300

Credit: accounts receivable 3000.

1. Accounting entries are written as follows:

1) loan direction, where there is a loan, there is a borrower and there must be a lender. The borrower is above, the lender is below, and the lender is behind the borrower.

2) You can borrow one loan, borrow more loans, borrow more loans or borrow more loans. The former is a simple entry, and the latter three are called compound entries.

3) Add ":"after the borrower.

4) Next is the accounting subject, which is written according to the actual business.

5) Finally, the amount incurred in the account. Ensure that the total amount incurred by the debit is consistent with the total amount incurred by the credit.

6) Fill in accounting entries in the following columns:

Debit: Cash on hand 100

Loan: bank deposit 100.