How to handle the accounting for the guarantee deposit paid by the travel agency company to the bank?

The guarantee deposit paid by the travel agency company to the bank is included in other transactions, and the interest income generated is included in the financial expense account, and can be used as an offset item for interest expenses.

The travel agency quality deposit refers to the special money paid by the travel agency and managed by the tourism administrative department to protect the rights and interests of tourists. So the money will definitely not be in the company's bank account, but will be managed by the tourism administration department (tourism bureau).