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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
