TSU Accounting and operating activities in Option 1 banks

OPTION 1
Task 1
Reflect in the sheet transactions, the back of the balance sheet and operations conducted by the joint-stock bank "Mercury" of the day:
1. At the expense of the entrepreneur Kotljarova IS deposited funds in the amount of 150,000 rubles. received from non-resident banks.
2. Joint-Stock Company "Pulse" a credit line in the amount of 28,000 rubles. for 30 days. Decorated with a pledge of property in the amount of 32,000 rubles. The loan used in the amount necessary to pay the non-resident payment request-orders.
3. JSC "Avangard" in accordance with the contract by 2 bank notes with a maturity of "2 days for the presentation." The nominal value of each bill 10000 rubles., The amount of the discount - 500 rubles.
4. With the current account JSC "Vanguard" on the deposit account in the amount of money listed 40,000 rubles. for a period of 30 days.
5. Short-term loans issued by JSC "Tempo", within the prescribed period the interest received in the amount of 1600 rubles.
6. With the current account businessman Kotljarova IS paid arrears on loans issued in its open kredit¬noy line and paid interest arrears. Restored with the amount of the allowance for losses on delinquent loans, previously formed at a rate of 50%.
7. Romanov AP issued a loan for the purchase of furniture for 2 months in the amount of 5,600 rubles. Funds listed beneficiary - CJSC "Temp" ras¬chetny an account with a bank "Mercury". On loans formalized the mortgaged property in the amount of 6,000 rubles.
8. on loans to not having a current account in the bank JSC "Astoria", within the prescribed period are listed in the amount of interest 940 rubles.
9. From the account of the depositor Ivanova RS open on demand, cash vyda¬no 2000 rubles.
10. In the bank's correspondent account credited interbank loan
in the amount of 35,000 rubles., provided by the bank "Agidel" for a period of 21 days.
Decorated in a mortgaged property in the amount of 40,000 rubles.
I I. For the contribution Sorokina VP in connection with the closure of the accounts of accrued interest in the amount of 150 rubles. The deposit amount and the interest paid in cash from the cash register.
12. Promissory notes JSC "Hellas" - the client of another bank. The nominal value of promissory notes 10,000 rubles., The amount of the discount - 250 rubles., Maturity - on 25 May.
13. For the price of 90 rubles. purchased 15 shares for investment JSC "Energy" with a par value of 100 rubles. Sold shares served by a commercial bank out of town.
14. Bank to reduce the size of the share capital were purchased by non-cash at JSC "Andromeda" 100 own shares with a par value of 150 rubles. at the price of 160 rubles.
15. Bank "Mercury" are listed in the fund of obligatory reserves on the accounts in the currency of the Russian Federation made earlier funds in the amount of 10,000 rubles.
16. Formed provision for possible loan losses of the amount of the loan operations vy¬dannogo 2. The amount of deductions - I%.
17. On the bank's correspondent account "Mercury" in the bank "Partner" last granted a loan in the amount of 10,000 rubles. for a period of 10 days. Obtained to secure the loan guarantee in the amount of 12,000 rubles.
18. On the basis of the factoring agreement with CJSC "Pulse" the bank acquired an invoice in the amount of 40,000 rubles. with payment of 80% of the customer invoice. The commission equal to 0.3% of the total bill (including VAT).
19. The loan maturing on March 15 issued by JSC "Legend" at 85 days, was extended for another 10 days.
20. March 15 came the next day, after 6 months from the date of purchase for resale of shares of JSCB "Mezhgaz."
At the beginning of the day Commercial Bank "Mercury" has the fol