BANK ACCOUNTING – Duration: 60 minutes

Name: Nguyễn Ngọc Sương

ID’s student: K174040466

BALANCE SHEET
At 31 March 20X1 Unit: VND billion
Accounts Amount Accounts Amount
Cash at the entity 400 Deposits of customers 1.000
Deposits at the State Bank 400 Deposits of domestic credit 600
institutions
Cash deposited in other credit 500 Interests and fees payable 400
institutions
Other Receivable 300 Current debts 1.500
Investment securities 400 Capital of credit institutions 3.000
Investment 400 Finance reserve fund 100
Lending to other credit 800 Undistributed profits (2700)
institutions
Fixed assets 800
Depreciation of fixed assets (100)
Total assets 3.900 Total liabilities and equity 3.900
So undistributed profits = 3.900 – 6.600 = (2.700)
TRANSACTIONS
Accounts Dr Cr Note
Transaction No1 2121 22.000.000.000
5190 22.000.000.000
Transaction No 2 1011 16.403.396.863
3880 596.630.137
4232 17.000.000.000
8010 3.260.273,973
3880 3.260.273,973
Transaction No 3 3010 23.000.000.000
5012 23.000.000.000
Transaction No 4 4211 2.000.000.000
3941 2.000.000.000
Transaction No 5 4913 1.000.000.000
1011 1.000.000.000

BALANCE SHEET
1
 At 30 Apr 20X1 Unit: VND billion
Accounts Amount Accounts Amount
Cash at the entity 415.4034 Deposits of customers 1.015
Deposits at the State Bank 400 Deposits of domestic credit 600
institutions
Cash deposited in other credit 455 Interests and fees payable 399
institutions
Other Receivable 298 Current debts 1.500
Investment securities 400 Capital of credit institutions 3.000
Investment 400 Finance reserve fund 100
Lending to customers 22
Lending to other credit 800 Undistributed profits (2700,5966)
institutions
Fixed assets 823
Depreciation of fixed assets (100)
Total assets 3.913,4034 Total liabilities and equity 3.913,4034