What should be the accounting treatment for security deposit PDC kept with Landlord for the span of the rental agreement of accommodation?

In case the PDC wont be deposited, two control Accounts will be created for such cases

Dr.Intermediate PDC security Deposit Receivable

Cr. Intermediate PDC Security Deposit Payable

AT any point of time these two Accounts should always hold the same closing balance one Dr. & the other Cr. by the total sum of ZERO.

This treatment despite of no Financial effect on records, Its quite useful for the control & tracking purpose.

In case the PDC will get deposited in Bank

Dr. Bank

Cr. Refundable Deposit Payable 

Dr. Refundable Deposit

Cr. Bank