How to record refundable Security Deposit and Earnest Money Deposit (EMD) paid to Customer ?

How to record refundable Security Deposit and Earnest Money Deposit (EMD) paid to Customer ?

Dear Zoho Team, 

Please let me know how I can make the record of security deposit and earnest money deposit (EMD) paid to customer. These are refundable deposits made/paid to customer. After the project is over we get the money back in our accounts. 

Kindly let me know the procedure to book the same.