Transaction

Debit

Credit

Billings

Income Code Debit Account (Accounts Receivable)

Income Code Credit Account (Income of Expense Offset)

Credit Adjustments

Income Code Credit Account (Income or Expense Offset)

Income Code Debit Account (Accounts Receivable)

Miscellaneous Income

Bank Book Cash Account (Operating Cash)

Misc. Income Entry Account Number
(Income or Expense Offset)

All Resident Payments (Prior, Current, and Prepaid)

Bank Book Cash Account (Operating Cash)

Income Code Debit Account (Accounts Receivable)

Returned Checks

Income Code Debit Account (Accounts Receivable)

Bank Book Cash Account (Operating Cash)

Security Deposit Payments

Bank Book Cash Account (Security Deposit Cash)

Security Liability
(Security Deposit Liability—Long Term)

SDI—Adjustments

SDI Interest Expense (Interest Expense)

SDI Liability Account (Interest Liability—Long Term)

SDI Refunds

SDI Liability Account (Interest Liability—Long Term)

Security Refund (Interest Liability—Approved Refunds—Short Term)

SDI Forfeits

Income Code Credit Account (Income)

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SDI Liability Account (Interest Liability—Long Term

Income Code Debit Account (Accounts Receivable)

Security Forfeits

Security Liability
(Security Deposit Liability—Long Term)

Income Code Debit Account (Accounts Receivable)

Security Refunds

Security Liability
(Security Deposit Liability—Long Term)

Security Refund
(Security Deposit Liability—Approved Refunds—Short Term)

Rent Refunds

Income Code Debit Account (Accounts Receivable)

Rent Refund Account (Refunds Payable)

Write-Off

Write-Off Account
( Bad Debt Expense)

Debit Account
(Accounts Receivable)

Transaction

Debit

Credit

Vacancy

Vacancy Code
Debit Account
(Vacancy Loss—Contra Income)

Vacancy Code
Credit Account
(Gross Potential Rent)

Prepaid Payments (Credit Balance by Code)

Income Code
Debit Account (Accounts Receivable)

Income Code
Prepaid Account
(Gross Potential Rent)

Loss to Lease

Loss/Lease Debit Account
(Loss to Lease—Contra Income)

Loss/Lease
Credit Account
(Gross Potential Rent)

Rentable Items
Loss to Lease

Rentable Items
Loss/Lease Debit Account (Loss to Lease—Rentable Items—Contra Income)

Rentable Items Loss/Lease Credit Account
(Gross Potential Rent—Rentable Items)