Assuming you paid for the bond, Create a current asset account called something like bond

write the check and use that account as the expense for the bond

when it is refunded to the bank account, do a deposit and use that same bond asset account as the source account for the […]

Resolution for 'bank guarantee issue: 'Hi, how do i record a bank guarantee or a performance bond that i have submitted for a customer proposal or quotation?' available: Yes.

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