what is the entry for an excess payment from customer
Debit expense or accounts payableCredit cash / bank
Debit supplies inventoryCredit cash / bank
prepaid expenses are those expenses for which cash is paid in advance but if there is no cash payment then that is not prepaid expense and hence no entry required.
debit accrued expensescredit cash / bank
expense
DR - Interest Expense CR - Interest Payable
Payable Account XXX Expense Account XXX
There is no journal entry for loan repayment schedule rather journal entry is made when actual payment is done or installment is paid.
Accrual journal entry means that entry the transaction of which is occurred already but payment is not yet received or paid to other party.
debit cash / bank / accounts payablecredit expense account
basic salary 21967 / salary of September
[Debit] Salary expense [Credit] Cash / bank