Accounting and operating activities in Option 2 banks

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Uploaded: 27.05.2013
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Description

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. With the current account JSC "Sandra" on the deposit account of transferred funds in the amount of 50,000 rubles. for a period of 60 days.
2. JSC "Bars" issued and credited to the account of a credit in the amount of 50,000 rubles. for 45 days. Bank to secure a loan obtained the mortgaged property in the amount of 55,000 rubles.
3. Adoption of IP Sidorkina cash in the amount of 2800 rubles. and enrolled in a demand deposit. Depositor issued sbere¬gatelnaya book.
4. contribution PV Gromova in connection with the closure of the accounts of accrued interest in the amount of 800 rubles. The deposit amount and the interest paid from the cash na¬lichnymi.
5. Promissory notes JSC "Faith" with nominal value of 15,000 rubles., The amount of the discount 2000 rubles. Time of payment of the bill within 45 days.
6. For the price of 105 rubles. purchased as an investment of 100 shares of OJSC "Svyazinvest" with a par value of 100 rubles. Sold shares served by a commercial bank, and that bank "Mercury" correspondent account is opened.
7. Bank acquired from the Bank "Investbank" in order to resell 65 of its own shares with a par value of 100 rubles. in the amount of 6,600 rubles.
8. In the loan agreement with the current account JSC "Lux" partially repaid the loan in the amount of 12,000 rubles.
9. With the onset of the period the bank "Mercury" returned the credit and the amount of 100,000 rubles., Granted by the bank "Atlas" for 5 days through a credit line. Interest paid in the amount of 2,000 rubles.
10. Provided credit bank "Argos" in the amount of 45,000 rubles. for 14 days. As security for the guarantee given for the amount of 50,000 rubles.
11. The Bank of Russia in connection with the intramonth reduction in reserve requirements transferred to the bank "Mercury" cash in the amount of 5,000 rubles.
12. for loans to entrepreneurs Kolosov AA, paid interest in the amount of 300 rubles.
13. Lions SA within the prescribed period (March 15) did not repay the loan and accrued interest thereon in the amount of 450 rubles. Moved amount previously formed provision for losses in the amount of 1% to the allowance for losses on delinquent loans.
14. In accordance with the leasing agreement transferred to the bank JSC "Condor" for rent 2 computer carrying value of 5,000 rubles.
15. Bank "Mercury" filed a protest before the bill left out of the bank "East". Payable by the amount of unpaid period vek¬selyu- 10,000 rubles.
16. Credit issued by JSC "Impulse" for a period of 150 days, extended for another 45 days.
17. Bank in accordance with the agreement is implemented JSC "Sandra" bill with a maturity of "on demand". The nominal value of 5,000 rubles vek¬selya., The amount of the discount - 500 rubles.
18. Revaluation of acquired shares of banks and an allowance for their impairment in the amount of 350 rubles.
19. Bank "Mercury" in accordance with the contract placed on deposit with the Bank of Russia funds in the amount of 20,000 rubles. for a period of 5 days.
20. Formed provision for possible loan losses in the amount of 1% of the operation 10.
At the beginning of the day Commercial Bank "Mercury" has the following accounting data (see the balance. In Annex) 6

Additional information

Task 2

Commercial bank "Ural" signed a contract for factoring services to its clients - a joint stock company "Bullfighting" non-state commercial enterprise. According to the contract advance payment of invoices is set at 80% of the bill, the rest is paid after the full payment of the invoice. Fee loans - 50% per annum. Voz¬nagrazhdenie commission equal to 0.1% of the total bill (including VAT) and a fully charged on the day of the advance payment.
April 5 bank paid two invoices submitted by: №53 in the amount of 100,000 rubles. and №199 in the amount of 200,000 rubles. Payer's account - in non-resident banks. Payment of invoices received №53 April 15th. May 5 in part, in the amount of 170,000 rubles., Paid invoice № 199. The remaining 30,000 rubles. invoice number 199 arrived on 25 May.
Required:
1. Create journal entries reflecting the pre-payment of invoices and accrued income of the bank.
2. To make the accounting entries in the days of receipt of payment.

Accounting and operating activities in Option 2 banks
Accounting and operating activities in Option 2 banks
Accounting and operating activities in Option 2 banks
Accounting and operating activities in Option 2 banks
Accounting and operating activities in Option 2 banks
Accounting and operating activities in Option 2 banks
Accounting and operating activities in Option 2 banks
Accounting and operating activities in Option 2 banks


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