Exercise 1- 1
Property rights and interests
Category amount
Fixed assets 3543000 deposits 479960
Cash assets 1324700 loans 1300000
Lend 2.77 million yuan to issue bonds.
Other liabilities of intangible assets 1 12600
Deferred assets 108000 Capital 300000
Other assets 226000 capital reserve 2894 140
Excess function
Public welfare fund
Reserve 18 1000
Total 797 1700 Total 797 1700
Exercise 2- 1
Accounting entries:
1. Debit: loan-the real estate company borrowed 300,000 yuan.
Loan: absorbing deposits-300,000 depositors of real estate companies.
2. Borrowing: absorbing deposits-6,000 depositors in the experimental middle school of the city.
Loan: Absorbed deposit-Central Shopping Mall deposit account 6000
3. Borrow: take deposits-50,000 depositors in the fan factory.
Credit: 50,000 yuan in cash.
4. Debit: Cash on hand is 22,000 yuan.
Loan: loan-a business self-employed 20000.
Interest income in 2000
5. Debit: interest expense-deposit interest expense account 3690
Loan: deposit absorption-water company depositor 3690
6. Debit: other payables-cashier's long account to be processed 1500.
Loan: non-operating income-cashier's long-term income account 1500
7. Debit: deposit absorption-500 depositors of a current depositor.
Credit: Cash on hand 500
8. Debit: absorption deposit-200,000 current deposit account of a construction company.
Loan: absorption deposit-200,000 fixed deposit account of a construction company.
trial balance
The name of home is hair quantity.
Borrowers and lenders
The loan is 300,000.2 million yuan.
Deposit absorption 256500509690
Cash on hand 22000 50500
Interest income in 2000
Interest expense 3690
Other payables 1500
Non-operating income 1500
Total 583690 583690
Exercise 2-2
Accounting entries:
1, borrowed: 302- 1 12000 2, borrowed: 10 1 5000.
Loan: 304- 1 12000 loan: 3 15- 1 5000.
3. Borrow: 323- 1 1625.80 4. Borrow: 304- 1 4 130.
Loan: 304-2 1625.80 loan: 302- 1 4 130.
5. Borrow: 323- 1 4800 6. Borrow: 304-2 28000.
Loan: 3 15- 1 4800 loan: 302-2 28000.
7. Borrow: 323- 1 30000 8. Borrow: 302-2 7200.
Loan: 10 1 30000 loan: 10 1 7200.
9. Borrow: 304- 1 58000 10, borrow:1012000.
Loan: 302-2 58000 Loan: 304-2 12000.
Ledger balance:
302- 1 592 130 302-2 478800 3 15- 1 509800 304- 1 749870
304-2 973625.80 323- 1 2 13574.20
Total cash receipt journal 17000 cash payment journal 37200
Balance in balance sheet: (omitted)
Total number of daily account statements:
Account Name or Code Total Debit Total Credit Total
302 19200 90 130
3 15 9800
304 90 130 25625.80
323 36425.80
10 1 17000 37200
General ledger balance:
GL Name Debit Balance Credit Balance
302 1070930
3 15 509800
304 1723495.80
323 2 13574.20
10 1 35 17800
Daily instrument:
Earnings generated by account code
Debit credit
302 19200 90 130 1070930
3 15 9800 509800
304 90 130 25625.80 1723495.80
323 36425.80 2 13574.20
10 1 17000 37200 35 17800
Total162755.80162755.80 3517800 3517800.
Exercise 2-4
Error account correction entry:
1, loan: 302- 10 15000 2, loan: 302-5 600.
Loan: 302- 12 15000 loan: 302-9 600.
3. Borrow: 3 15-3 8000. Borrow: 3 15-3 5000.
Loan: 3 10-2 8000 loan: 3 10-2 5000.
4. Loan: 302- 12 10000
Loan: 302-9 10000
5. Borrow: 302- 12 100 Borrow: 302-5 1000.
Loan: 302-5 100 loan: 302- 12 1000.
After posting, the balance of 302- 12 is: 256,820 yuan. Note that 16 sales 12000 should be crossed out and changed to credit.
Exercise 3- 1
The deposit interest of 1 and 302- 15 in the second quarter is 71857500× 0.72% ÷ 360 =1437+05 (76438+08.58).
2.304-6 The deposit interest in the second quarter is (48990033.8-3450×10-2130.5×14) × 0.72% ÷ 360 = 978.5438+0.
The interest calculation result of the balance sheet is 978.5 1(489.26).
Exercise 3-2
Interest = (317696× 0.72% ÷ 360) = 6.35 Interest tax =6.35×20%= 1.27 The interest paid is 5.08.
Exercise 3-3
1, lump-sum deposit and withdrawal:
(1) Interest expense from February 15 to August 15, 2006 = 20,000×12.52%+20,000× 6× 0.72% ÷ 65438+.
=504+72=576
Interest expense from August to June 200710.15 = 20000× 2× 0.72% ÷12 = 24.
Withholding interest tax = 576× 20%+24× 5% =115.2+1.2 =1/6.4.
Paid interest = 576+24-116.4 = 600-116.4 = 483.60 yuan.
Borrow: time savings deposit-20,000 yuan and 10,000 square meters.
Interest expense-savings deposit interest expense 600
Loan: tax payable-interest payable 1 16.40.
Cash on hand 20483.60
(2) Interest expense from August 9 to August 200515 = 50000× 726× 0.72% ÷ 360 = 726.
Interest expense in August15-2007.10.15 = 50000× 60× 0.72% ÷ 360 = 60.
Withholding interest tax = 726× 20%+60× 5% =145.2+3 =148.2.
Interest paid = 726+60-148.2 = 786-148.2 = 637.8 (yuan)
Borrow: fixed deposit-10,000 square meters and 50,000 yuan.
Interest expense-savings deposit interest expense 786
Loan: tax payable-interest payable 148.20
Cash on hand 50637.80
(3) Interest expense from May 2, 2005 to August 200715 = 60,000×1×1.98%+60,000× 444× 0.72% ÷ 360.
= 1 188+532.8= 1720.8
Interest expense from August to June 200710.15 = 60000× 2× 0.72% ÷12 = 72.
Withholding interest tax =1720.8× 20%+72× 5% = 344.16+3.6 = 347.76.
Interest paid =1720.8+72-347.76 =1792.8-347.76 =1445.04 (yuan)
Borrow: time savings deposit-10,000 square meters and 60,000 yuan.
Interest expense-savings deposit interest expense 1792.8
Loan: taxes payable-interest payable 347.76.
Cash on hand 6 1445.04
(4) Interest expense from March 2006 12 to August 2007 15 = 80,000× 6× 2.25%12+80,000× 333× 0.72%/. .
=900+532.8= 1432.8
August 2007.15—2007.10.15 Interest expense =80000×2×0.72%÷ 12=96.
Withholding interest tax =1432.8× 20%+96× 5% = 286.56+4.8 = 291.36.
Interest paid =1432.8+96-291.36 =1528.8-291.36 =1237.44 (yuan)
Borrow: fixed deposit-10,000 square meters and 80,000 yuan.
Interest expense-savings deposit interest expense 1528.8
Loan: taxes payable-interest payable 29 1.36
Cash on hand 8 1237.44
(5) Interest expense from February 24, 2006 to August 200715 = 40000× 53/kloc-0 /× 0.72% ÷ 360 = 424.8.
August 2007.15—2007.10.15 Interest =40000×2×0.72%÷ 12=48.
Withholding interest tax = 424.8× 20%+48× 5% = 84.96+2.4 = 87.36.
Interest paid = 424.8+48-87.36 = 472.8-87.36 = 385.44 (Yuan)
Borrow: time savings deposit-10,000 square meters and 40,000 yuan.
Interest expense-savings deposit interest expense 472.8
Loan: taxes payable-interest payable 87.36
Cash on hand 40385.44
2. Lump sum deposit and withdrawal:
(1) Interest expense = (500+6000) ×12/2× 2.52% ÷12 = 81.90.
Withholding interest tax =8 1.90×20%= 16.38
Interest paid = 81.90-16.38 = 65.52.
(2) Interest from June 24, 2006 to August 2007 15 = (1000+12000) ×12 × 2.52% ÷12.
August 2007.15-2007.10.15 interest =12000×108× 0.72% ÷ 360 = 25.92.
Withholding interest tax =176.04× 20%+25.92× 5% = 35.2+1.3 = 36.50.
Interest paid =176.04+25.92-36.50 = 201.96-36.50 =165.46.
(3) Interest from 2006.12.25 to 2007.8. 15 = [(2000+14000) × 7/2+10000 ]× 0.72% ÷.
August interest15-2007.11.26 = (16000+20000) × 3/2× 0.72% ÷12 = 32.4
Withholding interest tax = 39.6× 20%+32.4× 5% = 7.92+1.62 = 9.54.
Interest paid =39.6+32.4-9.54=72-9.54=62.46.
Exercise 4- 1
1, borrowed: 302046 2000 2, borrowed: 304023 880.
Loan: absorbing deposits, etc. Loans in 2000: 304,067,880
3. The check that refuses to pay will be fined. This check can't be accepted, because its head is inconsistent with the endorsement.
Loan: 30209 1000
Loan: non-operating income 1000
5. Not satisfied. Because the release date is not standardized. 6. Debit: 302 165 5000
Loan: 344 open a cashier's check for 5000.
7. Debit: 5 1 1 settlement of bills in the same city 9000 8. Debit: 344 issue promissory note 6000.
Loan: 304,003,9000; loan: 565,438+065,438+0; settlement of bills in the same city: 6000.
9. Debit: 344 is promissory note 6800 10, and debit: 344 is promissory note 2000.
Loan: 302007 6800 Loan: 342 Remittance payable in 2000.
Borrow: 342 2000
Loan: 10 1 2000
Exercise 4-2
1, debit: 302 15 17500 2, debit: 50 1 inter-bank contact account 17500.
Loan: 336 draft 17500 loan: 304006 17500.
3. Debit: 336 draft 17500 4. Debit: 336 35000.
Loan: 50 1 interbank current customers 17500 loan: 50 1- current customers 34800.
400 Other payables 200
Borrow: 400 200
5. Hongshan loan: 304 132 300000 loan: 10 1 200.
Loan: 501-300,000 6. Debit: 302 1 13 200000.
Hongkou loan: 501-Laihu 300000 180 overdue loan 50000.
Loan: 302009 300000 Loan: 342 Remittance payable: 250000.
7. Hongshan loan: 342.25 million.
Loan: 50 1-250000 received.
Nanjing Borrow: 50 1- Come to Shanghai 250000
Loan: 304,003,250,000 yuan
Exercise 4-3
1, borrowed:1010202, borrowed: 5 1 1 500.
Loan: 334 personal credit card deposits 1000 loan: 342,500.
705 fee income 20 yuan: 342,500 yuan.
Loan: 10 1 500
3. Borrow: 333 or 334 2000 4. Borrow: 5 1 1 20000.
165 credit card overdraft 1000 loan: 304042 19600
Loan: 5 1 1 3000 705 fee income 200
400 Other payables 200
5. Overdraft interest =3000×32× 15/ ten thousand = 144 yuan.
Debit: 10 1 cash on hand 4000
Credit: 165 credit card overdraft 3000.
70 1 loan interest income 144
334 personal credit card deposits 856
Exercise 4-4
1. Borrow: 302005 36000 2. Borrow: 3040 16 4500.
Loan: 50 1 36,000 received loan: 50 1 4,500 received.
3. Debit: 50 1- Laihu 26900 4. Debit: 50 1- Laihu 15000.
Loan: 302048 26900 Loan: 342 15000.
5. Borrow: 50 1- Laihu 800 6. Borrow: 342 10000.
Loan: 342,800 yuan loan: 344 bills of exchange 10000.
7. Borrow: 342 5000 8. Borrow: 342 2500
Loan: 10 1 5000 loan: 10 1 2500.
9. Borrow: 342 4000 10, borrow: 342 15000.
Loan: 50 1 4,000 received loan: 304,09215,000.
There are 9 unpaid transactions in the remittance register, amounting to 3 108 yuan.
Exercise 4-5
1, and the expiration date of the commitment is 65438+1October 7;
Compensation = 500,000× 3× 5/110,000 =750 yuan;
Accounting entry: Debit: 302002 500750
Loan: 50 1- transferred to account 500750.
2.5 month compensation10 = 500000× 8× 5/10000 = 2000 (yuan);
May compensation16 = 300,000×14× 5/10,000 =2 1000 (yuan). This entry is omitted.
Exercise 5- 1 Calculate interest according to actual gobbledygook.
1, interest =100000×184× 5.4% ÷ 360 = 27600 (yuan)
Debit: 302 Industrial Demand Deposit-Machinery Factory 1027600
Loan: 125 industrial short-term loan-machinery factory 1000000.
70 1 loan interest income 27600
2. Interest = 700,000×181× 6% ÷ 360+700,000× 67× 3/10000 = 63,326.67 (yuan).
Debit: 5 1 1 bill clearing in the same city 800000.
Loan: 180 overdue loan-machine tool factory 700000
302069 5000
70 1 loan interest income 63326.67
302— Machine Tool Plant 3 1673.33
3. Recover the principal at maturity: 200,000 = 200,000 ÷ (1+365× 6.3% ÷ 360) =187992.05438+0.
When the remaining principal is returned, the interest =112007.99× 365× 6.3% ÷ 360+12007.99× 25× 3/ten thousand.
= 7154.51+840.06 = 7994.57 (yuan)
3. The loan interest of this unit in the second quarter =16690× 6% ÷ 360 = 2.75438+07 (ten thousand yuan).
Exercise 5-2
1, discount interest = 500,000×140× 4.5% ÷ 360 = 8,750 (yuan)
Accept discounted entries:
Borrow: 155 discount-500,000 yuan for electronic equipment factory.
Loan: 70 1- Discounted interest income 8750
302- Electronic Equipment Factory 49 1250
Items for restoring discounted fares:
Debit: 50 1- incoming account 500000
Loan: 155 discount-500,000 yuan for electronic equipment factory
2. Discounted interest = 358,000× 65,438+066× 4.8% ÷ 360 = 7,923.73 (yuan)
Accept discounted entries:
Debit: 155 discount-Li Hong Company 358000
Loan: 70 1- Discounted interest income 7923.73
302- Li Hong Company 350076.27
Items for restoring discounted fares:
Debit: 302-Li Hong's deposit account 358000.
Loan: 155 discount-Li Hong Company 358000
3. The adjustment entries of June 5438+ 10 in 2006 are as follows:
Debit: 1304 loan loss reserve of 300 million.
Loan: 670 1 asset impairment loss of 300 million.
Write-off of loan entries from June to June 2006:
Debit: 1304 loan loss reserve of 800 million.
Loan: 182 non-performing loan of 800 million yuan.
Adjustment entries in July 2006:
Debit: 670 1 asset impairment loss of 600 million.
Loan: 1304 loan loss reserve of 600 million.
4. According to the five-level classification method of loans, the minimum withdrawal of normal loans is1%; Pay attention to the 5% category; The second category is 30%;
Suspicious class 50%; The loss category has increased by 95%.
According to this calculation, the loan bad debt reserve should be =1400 *1%+300 * 5%+60 * 30%+30 * 50%+10 * 95% = 71500 million.
The balance of the loan loss reserve that has been withdrawn is 2.7 billion, and the loan loss reserve should be supplemented by 4.45 billion. The entries are as follows:
Debit: 670 1 asset impairment loss of 4.45 billion.
Loans: 1304 loan loss reserve of 4.45 billion.
Exercise 6- 1
1, (1) Borrow: 302-No.3 Camera Factory 125000 (2) Borrow: 302-Dongfeng Zipper Factory 25000.
Loan: 50 1 received 125000 loan: 50 1 received 25000.
(3) Borrow: 501-Laihu 65600 (4) Borrow: 304-Xinhua Bookstore 92040.
Loan: 342 65 600; Loan: 501-deposit account 92040.
(5) Borrow: 323- Resin Research Institute 5000 (6) Borrow: 50 1- Laihu 147560.
Loan: 501-5,000. Loan to households: 302-Film Machinery Factory 147560.
(7) Borrow: 336— Applicant 20000 (8) Borrow: 302— Guangxin Machinery Factory 150000.
Loan: 501-Laihu 1566.7 Loan: 501-Laihu 150000.
302- China Umbrella Factory 18433.3
(9) Borrowing: 50 1- Borrowing from account 30000 (10):50 1- Borrowing from account 12800.
Loan: 304- Tea Company 30000 Loan: 304- Department Store 12800
(1 1) Borrow: 501-Laihu 125000 (12) Borrow: 501-Laihu 14200.
Loan: 304- City Department Store 125000 Loan: 304- Wujinjiaodian 14200
(13) Borrow: 502- Borrow from account 48050 (14):336- Applicant 180000.
Loan: 306— Children's Hospital 48050 Loan: 50 1— Laihu 168000.
306— Chemical Station 12000
(15) Loan: 336— Applicant 250,000 (16) Loan: 302— Qiujing Lock Factory 65 150.
Loan: 501-laihu 248000 loan: 502-laihu 65 150.
304- Equipment Supply Station 2000
(17) Borrow: 501-Laihu 8926 (18) Borrow: 501-Laihu 12000.
Loan: 50 1 transferred to customer 8926 loan: 304 Jiaodian 12000
2. The reported balance of the national inter-bank account is credit: 2,247,540.
Debit of the balance reported in the national inter-bank account: 2269579.3.
3. The balance of inter-bank transactions is credit: 2,247,540.
Inter-bank-current account balance debit: 2269579.3.
4. The national inter-bank balance is calculated as the payable balance: 424 120.7.
Exercise 6-2
1, Wuhan ICBC: Borrow: 302-65000 bulb factory.
Loan: 5 1 1 65000
Wuhan BOC: Borrow: 5 1 1 65000.
Loan: 50 1 65000 received.
China Bank Guangzhou: Debit: 501-Laihu 65000.
Loan: 302- Machinery Factory 65000
2. ICBC Yichang: Borrow: 302- Battery Factory 35000.
Loan: 502-35000 received.
Jingzhou ICBC: Debit: 502- Laihu: 35,000.
Loan: 5 1 1 35000.
Minhang, Jingzhou: Loan: 5 1 1 35000.
Loan: 302- Chemical Plant 35000
3. Agricultural Bank of China: Lend: 1 13 to release bank funds of 5000000.
Loan: 104 deposited in the central bank reserve of 5000000.
People's Bank of China: Debit: 0242 China Agricultural Bank deposit 5000000.
Loan: 024 1 ICBC deposit 5000000.
ICBC: Debit: 104 5000000
Loan: 500,000 yuan from 358 banks.
4. Loan interest = 8 million×16× 5.36% ÷ 360 =19057.78.
Agricultural Bank of China: Loan: 3,588 million.
7 15 interest expense between financial institutions 19057.78
Loan: 104 80 19057.78
People's Bank of China: Debit: 0242 80 19057.78.
Loan: 0244 CCB deposit 80 19057.78
China Construction Bank: Borrowed: 104 80 19057.78.
Loan: 1 13 8000000
702 Interest income between financial institutions 19057.78
When the loan was made on March 65438, 2002.
Agricultural Bank of China: Borrowed: 104 3000000.
Loan: 346. 3 million yuan from the central bank.
People's Bank of China: Borrow: 0442 Agricultural Bank of China for a loan of 3000000.
Credit: 0242 3000000
When the loan was repaid on May 65438, 2002,
Interest = 3 million× 6/kloc-0 /× 4.83% ÷ 360 = 24552.50
Agricultural Bank of China: Borrow: 346 300000.
7 15 recurrent expenditure of financial institutions 24552.50
Loan: 104 3024552.50
China People's Bank: Debit: 0242 3024552.50.
Credit: 0442 3000000
Interest income 24552.50
6. Suppose the rediscount rate is 4.5‰ and the interest is 986,000× 89× 4.5 ‰-30 =13163.1.
China People's Bank: Borrow: 0249, and then discount 986000.
Loan: interest income 13 163.6438+0.
0245 Bank of Communications deposit 972836.9
Bank of Communications: Borrowed: 104 972836.9
7 15 recurrent expenditure of financial institutions 15438+063+0
Loan: 155 discount 986000.
7. Wuhan ICBC: Borrow: 302- Clothing Factory 684000.
Loan: 104 684000
Wuhan People's Bank: Debit: 024 1 684000.
Credit: 0266 Remittance 684000
Shanghai People's Bank: Debit: 026 1 Inter-bank account 684000.
Loan: Shanghai Pudong Development Bank deposits 684,000 yuan.
Pudong Bank: Debit: 104 684000
Loan: 302- Yimin Textile Factory 684000
8. Agricultural Bank of China: Borrow: 5 1 1.800000.
Loan: 104 800000
China Construction Bank: Borrow: 5 1 1 200000.
Loan: 104 200000
China People's Bank: Borrow: 0242 China Agricultural Bank deposit 800,000 yuan.
0244 CCB deposit 200000
Loan: 024 1 ICBC deposit 600000.
0243 China Bank deposit 400,000 yuan.
ICBC: Debit: 104 600000
Loan: 5 1 1 600000.
Bank of China: Borrow: 104 400000.
Loan: 511400,000.
Exercise 7- 1
1, borrowed: 10 1 6500 2, borrowed:10123600.
Loan: 304- Wujinjiaodian 6500 Loan: 304- Lantian Hotel 123600
3. Borrow: 30 1- Agricultural Machinery Company 5000 4. Borrow: 302- Machine Tool Factory 8000.
Loan: 10 1 5000 loan: 10 1 8000.
5. Borrow: 302- Cotton Mill 28500 6. Borrow: 342 2000.
Loan: 10 1 28500 loan: 10 1 2000.
7. Debit: 10 1 50 8. Debit: 728 Non-operating expenses 30
Credit: 400- Long-term funds to be processed 50 Credit: 400 Other payables 30.