ĐẠ I HỌ C QUỐ C GIA THÀ NH PHỐ HỒ CHÍ MINH

TRƯỜ NG ĐẠ I HỌ C KINH TẾ - LUẬ T

KẾ TOÁN NGÂN HÀNG

GVHD: Ths. NCS Nguyễn Thị Diễm Hiền

Sinh viên thực hiện:

Phan Thị Bích Ngọ c K174040370

Tp. Hồ Chí Minh, tháng 2 năm 2020.

Tên Phan Thị Bích Ngọc
Mssv K174040370
Ca học thứ 4 ca 2
REPORT
ANSWERS 1,2

Balance Sheet of Phuong Nam Commercial Joint Stock Bank HCMC Branch
April 20X1
Unit: VND billion

ASSETS Amount LIABILITIES & EQUITY Amount

Cash at the entity 400 Deposits of domestic credit 600
institutions
Deposits at the State Bank 400 Deposits of customers 1000
Cash deposited in other 500 1500
credit institutions Current debts
Lending to other credit 800 400
institutions Interests and fees payable
Investment securities 400
Investment 400
Fixed assets 800 Capital of credit institutions 3000
Depreciation of fixed assets (100) Finance reserve fund 100
Other Receivable 300 Undistributed profits X=(2700)
Total 3900 Total 6600+x
Total ASSETS = total LIABILITIES & EQUITY
-> 3900 = 6600 + x
-> x= -2700 -> Undistributed profits=(2700)

1. 2nd Apr
1
 Cash at the entity decrease 20 VND billion
Cash deposited in other credit institutions increase 20 VND billion
 Balance sheet is not constant

2. 15th Apr
Cash at the entity increase 10 VND billion
Deposits of customers increase 10 VND billion

Cash at the entity decrease 0.175 VND billion

Interests and fees payable decrease 0.175 VND billion

3. 17th Apr

Cash at the entity decrease 20 VND billion

Fixed assets incease 20 VND billion
 Asset is constant

4. 27th Apr
Deposits of customers decrease 2 VND billion
Cash at the entity increase 2 VND billion

5. 28th Apr

Cash at the entity decrease 1 VND billion

Interests and fees payable decrease 1 VND billion