Task 1: Perform the following steps:
1) the bank issued a monetary cash commercial customer for a payment in the amount of 1 500 thousand. Rub .;
2) from banks to repay the employee for travel expenses of the bank - 30 th. Rub .;
3) on the basis of expendable cash warrant put cash to replenish the correspondent account - 1 bn. Rub .;
4) on behalf of a commercial customer made a payment through the settlement network of the Bank of Russia to other commercial bank in the amount of 23 million. Rub .;
5) to the cashier of the bank credited the proceeds received from a commercial customer in the amount of 15 million. Rub .;
6) the bank transferred the payment on behalf of the investor - an individual from a deposit account "on demand" - 8 th. Rub.
7) the amount of cash issued by ATM investor - individual - 19 ths. Rub.
8) to the correspondent account of the bank credited the amount of not confirming payment instruments - 450 th. Rub .;
9) with the letter of credit account opened in the bank by paying commercial customers in the amount of 200 mln. Rubles.
Define outgoing balances:
- 30102 if the opening balance of the account was 25 billion. Rub .;
- 20202 if the opening balance of the account amounted to 2.7 billion. Rubles.
On each transaction, make a journal entry on the level of balance sheet accounts indicating the transaction amount. Then scatter the amount of accounts 20202 and 30102, perform the calculation of the outgoing residues.
Problem 2. The balance of the account 30102 of 9,500 mln. Rubles.
Perform the following steps:
1) unlocked savings account in a bank in Russia, opened with the issue of shares of the second issue in the amount of 30 billion. Rub .;
2) reflects the money transfer to the authorized capital of the joint-stock commercial bank organizations pay for the shares of the second issue - 25 billion. Rub .;
3) deposited capital into the bank´s shares paid by individuals - 5 bn. Rub .;
4) the amount paid to the broker on the commission contract for the placement of the second issue of shares - 1 million. 300 thousand. Rub .;
5) returned to the interbank loan not repaid on time - 2 billion. .. 700 million rubles .;
6) the amount received in satisfaction of non-performing loans on interbank loans - 113 mln. Rubles.
7) to the correspondent account of the bank credited the amount of cash, put before the bank branch of the Bank of Russia - 10 million. Rub .;
8) payment was made on behalf of commercial clients from the correspondent account of another client of the bank - 25 million. Rub .;
9) to the correspondent account credited with the amount of letter of credit obtained from the issuing bank - 400 mln. Rub.
Determine the closing balance on the account 30102.
Task 4. Perform the following steps:
1) to the correspondent account "Nostro" credited amount covering letter of credit intended for settlements with Russian commercial client-exporter - 400 thous. US dollars;
2) aims damaged banknote in 100 US dollars in foreign bank;
3) commercial customer made a payment to a foreign currency account provider ng under contract - 300 thousand. Dollars;
4) exchange office cashier identified a shortage of foreign currency - $ 200, guilty face determined;
5) a foreign citizen credited the loan amount issued by the bank up to 30 days at the expense of the deposit - 1C th. USD;
6) from banks to repay the cash for travel expenses of employees of commercial client-resident - $ 1200;
7) the bank to collect currency earnings exchange office, located in another town - 25 thousand. Dollars;
8) commercial customer listed payment of customs duty, 150 USD;
9) to the correspondent account "Nostro" credited with an amount in payment of interest on interbank loans extended previously to the foreign bank for a period of 200 days in the amount of 11 thousand. USD.
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