Refund as well as Liability

Hey guys,

I am working on an assignment and confused about how to deal this transaction in ERP-EBS as we are doing a reconciliation of certain transactions and for that we have to setup our processes in ERP-EBS.

okay the scenario is The candidate of a scheme comes and deposited a certain amount for entering in the scheme and the amount which he paid is a temporary amount as in a liability as when the announcement of results made than the bank paid the whole amount to the unsuccessful candidates.

Important things: this is not our core activity and secondly this scheme opens every year so the no of customers or the candidates changes every year