BANK ACCOUNTING – Duration: 60 minutes

Name: Trần Phi Hiếu ID’s student: K174040448

BALANCE SHEET
At 31 March 20X1 Unit: VND billion
Accounts Amount Accounts Amount
Cash at the entity 400 Deposits of customer 1000
Deposits at the State Bank 400 Deposits of domestic credit 600
institiution
Cash deposited in other credit 500 Interests and fees payable 400
institiutions
Investment securities 400 Current debts 1500
Invsetment 400 Total liabilities 3500
Fixed assets 800 Capital of credit Institiution 3000
Depreciation of Fixed assets (100) Finance reserve Fund 100
Lending to orther credit 800 Undistributed profits (3000)
institiution
Orther Receivable Total equity 100

TOTAL ASSETS 3600 TOTAL LIABILITIES 3600

AND EQUITY

TRANSACTIONS
Accounts Dr Cr Note
Transaction No1
2121 22.0121
5190 22
7110 0.011
4531 0.0011
No2
1011 17.596
4232 17
3880 0.596
No4
4211 2.000.000.000
3941 2.000.000.000
No5
1011 1.000.000.000
4911 1.000.000.000
No3
3831 23
1
1011 23
4211 23.01265
5012 23
711 0.0115
4531 0.00115

BALANCE SHEET
At 30 Apr 20X1 Unit: VND billion
Accounts Amount Accounts Amount
Cash at the entity 398.4034 Deposits of customers 1015
Deposits at the State Bank 400 Deposits of domestic credit 600
institutions
Cash deposited in other credit 501 Interests and fees payable 398.37865
institutions
Investment securities 400 Current debts 1477
Investment 400 Total liabilities 3490.37865
Fixed assets 823 Capital of credit institutions 3000
Depreciation of fixed assets (100) Finance reserve fund 100
Lending to other credit 800 Undistributed profits (2700)
institutions
Loan to customer 22
Other Receivable 298 Total equity 400

TOTAL ASSETS 3590.37865 TOTAL LIABILITIES 3590.37865

AND EQUITY