UK Rent payment journals

Joined
Dec 28, 2022
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Afghanistan
I have paid 100,000 on 1 Oct 2022 to my landlord to rent the office for 24 months without paying any rentals monthly. I will receive the same amount back after two years.

Just debiting Receivables and crediting Bank for 100,000 and then reversibg it after two years would not make sense.

Any suggestions?
 

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