ACCOUNTING OF FINANCIAL COMPANIES

1.- S/ 8,600.00 is received in cash to deposit in the client's checking account.

HAS TO
1101 BOX 8,600.00
1111.01.01 Bills and coins
8,600.00
2103 OBLIGATIONS WITH HE PUBLIC
2111.01.01 Account deposits current

2.- Agency receives S/ 1,400.00 in cash for opening long-term deposit.

HAS TO
1101 BOX TO 1,400.00 HAVE
1111.02 Agencies
2103 OBLIGATIONS FOR TERM ACCOUNTS 1,400.00
2113.03.01 Term accounts

3.- Client delivers s/ 920.00 to pay income tax at his expense.

HAS TO
1101 BOX TO 920.00 HAVE
1111.01.01 Bills and coins
2908 OPERATIONS INPROCEDURE 920.00
2918.07 Operations to be settled

2908 OPERATIONS IN PROCESS 920.00

2918.07 Bills and coins
920.00
2101 OBLIGATIONS TO THE PUBLIC
2111.01.01 Checking account deposits

4.- S/ 330.00 is received from the public for payment of telephone bills, the bank charges a commission
of S/ 2.00.
HAS TO
1101 BOX TO 332.00 HAVE
1111.01.01 Bills and coins
2908 OPERATIONS INPROCEDURE 332.00
2918.07 Operations to be settled
1506 COMMISSIONS RECEIVABLE 2.00
1516.06 Commissions receivable for collection services
2.00
5202 INCOME FROM MISCELLANEOUS SERVICES
5212.02 Collections

2908 OPERATIONS IN PROCESS 332.00

2918.07 Operations to be settled
2.00
1506 COMMISSIONS RECEIVABLE
1516.06 Commissions receivable for services collection
330.00
2101 OBLIGATIONS TO THE PUBLIC
2111.01.01 Checking account deposits

5.- A cash surplus of s/ 41.50 is determined at the end of the day.

HAS TO
1101 BOX TO 41.50 HAVE
1111.01.01 Bills and coins
2902 CASH LEFTOVERS 41.50
2912.01 Cash surplus

6.- S/ 650.00 is withdrawn from the agency from savings accounts.

HAS TO
2102 OBLIGATIONS FOR SAVINGS ACCOUNTS TO 650.00 HAVE
2112.01.01 Deposits saving assets
1101 BOX 650.00
1111.02 Agencies

7.- At the close of the day at the agency, a cash shortage of s/ 40.00 was determined.
HAS TO
1908 OPERATIONS IN PROCESS TO 40.00 HAVE
1918.02 Cash shortages
1101 BOX 40.00
1111.01.01 coin bills
8.- Natural person collects a check for S/ 1,290.00.
HAS TO
2101 OBLIGATIONS WITH HE PUBLIC 1,290.00
2111.01.01 Deposits in accountscurrents
1,290.00
1101 BOX
1111.01.01 Bills and coins

9.- The main office deposits cash of S/ 8,800.00 in the ordinary current account of the BCR.
HAS TO
1102 CENTRAL RESERVE BANK OF PERU TO 8,800.00 HAVE
1112.01 Account ordinary
1101 BOX 8,800.00
1111.01.01 Tickets and coins

10.- Banco Atlántico transfers s/ 6,500.00 from the current account available in the bank at Banco de
Crédito to its ordinary current account that it maintains at the BCR.
HAS TO
1102 CENTRAL RESERVE BANK OF PERU TO 8,800.00 HAVE
1112.01 Ordinary account
BANKS AND OTHER COMPANIES OF THE
8,800.00
SYSTEM
1103
COUNTRY FINANCIAL
1113.01 Banks

11.- Charge note is received for checking account maintenance at the BCR s/ 99.90 high management
20%; credit division 80%.
EXPENSES FOR MISCELLANEOUS HAS TO
4202 FINANCIAL SERVICES TO 99.90 HAVE
4212.01 Checking account maintenance
2508 EXPENSES PAYABLE FROM ACCOUNTS 99.90
2518.09 PAYABLE
Other accounts payable expenses

91 HIGH DIRECTION 19.98

9113 Thirdparty services
9113.09 Various services
93 CREDITS DIVISION 79.92
9313 Thirdparty services
9313.09 Various services
59 CHARGEABLE CHARGES 99.90
5911 Attributable charges
2508 EXPENSES PAYABLE FROM ACCOUNTS 99.90
PAYABLE
2518.09 Other accounts payable expenses 99.90
1102 CENTRAL RESERVE BANK OF PERU
1112.01 Ordinary account

12.- S/ 4,100.00 is withdrawn from the current account at the BCR by opening an account by legal
mandate in the same bank.

HAS TO
1102 CENTRAL RESERVE BANK OF PERU 4,100.00
1112.03 Deposit account by legal mandate
1102 CENTRAL RESERVE BANK OF PERU
1112.01 Ordinary account 4,100.00

13.- Main office deposits cash for S/ 9,470.00 in a term account that it maintains with the National
Bank.

HAS TO HAVE
BANKS AND OTHER COMPANIES OF THE TO
SYSTEM 9,470.00
1103
FINANCIALFROM THE COUNTRY
1113.01 Banks 9,470.00
1101 BOX
1111.01.01 tickets andcoins

14.- Banking Entity transfers S/ 12,000.00 from its current account at Banco Nacional to a term account
at Financiera Continental.

BANKS AND OTHER COMPANIES OF THE HAS TO HAVE

SYSTEM TO
12,000.00
1103
COUNTRY FINANCIAL
1113.02 Financial
BANKS AND OTHER COMPANIES OF THE 12,000.00
SYSTEM
1103
FINANCIAL FROM THE COUNTRY
1113.01 Banks
15 .- Financiera Continental receives a credit note of S/ 2,100.00 for interest accrued and capitalized
in a term account.

HAS TO
1108 ACCRUED RETURNS FROM AVAILABLE TO 2,100.00 HAVE
1118.03 Banks and other companies in the country's financial
system
2,100.00
5101 INTEREST AND INCOME FOR AVAILABLE
5111.02.01 Ordinary account

BANKS AND OTHER COMPANIES OF

THE SYSTEM
1103
COUNTRY FINANCIAL
1113.01 Banks 2,100.00
1108 ACCRUED RETURNS OF THE AVAILABLE
1118.03 Banks and other companies in the country's financial
system
2,100.00

16 .- A charge note is received from Banco Atlántida for custody of shares in the vault s/ 100.00 40%
finances; 60% administration.

HAS TO
EXPENSES FOR CONTINGENT OPERATIONS TO 100.00 HAVE
4201
Credit letters
4211.03
EXPENSES PAYABLE FROM ACCOUNTS
2508 100.00
PAYABLE
2518.09
Other accounts payable expenses

94 DIVISION AND FINANCE

40.00
9411 Financial burdens
9411.09 Miscellaneous financial charges
95 MANAGEMENT OFFICE 60.00
9513 Thirdparty services
9513.09 Various services
59 CHARGEABLE CHARGES 100.00
5911 Attributable charges

EXPENSES PAYABLE FROM ACCOUNTS

2508 PAYABLE 100.00
2518.09 Other accounts payable expenses
1102 CENTRAL RESERVE BANK OF PERU 100.00
1112.01 Ordinary account
17 .- Financial company gives instructions to Banco Local Atlánticos in order to transfer US$
10,000.00 from its checking account, for the opening of a checking account in a major bank in the
United States (exchange rate s/ 3.95).

HAS TO TO
BANKS AND OTHER FINANCIAL HAVE
1104 39,500.00
1104
OF THE OUTSIDE
1124.01 Top notch
BANKS AND OTHER COMPANIES OF THE 39,500.00
1103
COUNTRY FINANCIAL
1123.01 Banks

18 .- A charge note is received from the foreign financial headquarters office for US$ 40.00
corresponding to a commission for current account maintenance
credit division 40%; finance division 60%.

HAS TO TO
EXPENSES FOR CONTINGENT OPERATIONS 40.00 HAVE
4201
Credit letters
4221.03
EXPENSES PAYABLE FROM ACCOUNTS
2508 40.00
PAYABLE
2528.09
Other accounts payable expenses

93 CREDITS DIVISION
16.00
9321 Financial burdens
9321.09 Miscellaneous financial charges
94 DIVISION AND FINANCE 24.00
9423 Thirdparty services
9423.09 Various services
59 CHARGEABLE CHARGES 40.00
5921 Attributable charges

EXPENSES PAYABLE FROM ACCOUNTS

2508 PAYABLE 40.00
2528.09 Other accounts payable expenses
1102 CENTRAL RESERVE BANK OF PERU 40.00
1122.01 Ordinary account
19 .- A deposit is received in a savings account: in cash S/ 3,450.00, in Interban bank check 1,450.00
and in Cta check. Cte. from the continental bank S/ 2,180.00.

HAS TO HAVE
1101 BOX TO 3,450.00
1111.01.01 Bills and coins
1,450.00
1105 EXCHANGE
1115.02 Provinces - Other Banks
2,180.00
2101 OBLIGATIONS TO THE PUBLIC
2111.01 Checking account deposits
2102 OBLIGATIONS FOR ACCOUNTSSAVING
2112.01 Active savings deposits 7,080.00

20.- A 30-day term account was opened for S/ 15,000.00, with an interest rate of 5% agreed.
HAS TO HAVE
1101 BOX TO 15,000.00
1111.01.01 Bills and coins
2103 OBLIGATIONSFOR TERM ACCOUNTS 15,000.00
2113.03 Term accounts