Loan Journal

Disbursement

Transaction Code : LD - Disbursement

Disbursement :

Debit - Customer Loan Account (Loan Principal)
    Credit - Customer Savings Account

Disbursement Fee Journal (Not Amortize) :

Debit - Customer Savings Account
    Credit - Customer Loan Administration

Disbursement Fee Journal (Amortize) :

Debit - Customer Savings Account
    Credit - Interest at Beginning

Loan Manual Repayment

Transaction Code : LR - Loan Manual Repayment

Debit - Customer Savings Account / Teller Cash
    Credit - Loan Service Accrual
    Credit - Customer Loan Account (Loan Principal)
    Credit - Loan Service Arrears 
    Credit - Customer Loan Account (Principal Arrears)
    Credit - Arrears Penalty Income

Reversal Loan Manual Repayment

Transaction Code : RTA - Reversal Loan Manual Repayment

Debit - Loan Service Accrual
Debit - Customer Loan Account (Loan Principal)
Debit - Loan Service Arrears 
Debit - Customer Loan Account (Principal Arrears)
Debit - Administration of Late Loan Installments (Penalty Revenue)
    Credit - Customer Savings Account / Teller Cash

Loan Termination

Transaction Code : PLHB - Loan Termination

Loan Principal :

Debit - Customer Savings Account
    Credit - Customer Loan Account (Loan Principal)

Accrue Interest :

Debit - Customer Savings Account
    Credit - Loan Service Accrual
Debit - Customer Savings Account
    Credit - Customer Loan Services - Accrual

Loan Collect Movement

Transaction Code : TA - Loan Collect Movement

Pindah dari Kolek 1 ke kolek > 1 :

Debit - Interest Income 
    Credit - Interest Accrual
    Credit - Interest Arrears
Debit - Adm Interest Accrual
    Credit - Contra Adm Interest Accrual
Debit - Adm Interest Arrears
    Credit - Contra Adm Interest Arrears

Pindah dari kolek > 1 ke kolek 1 :

Debit - Contra Adm Interest Accrual      
    Credit - Adm Interest Accrual
Debit - Contra Adm Interest Arrears
    Credit - Adm Interest Arrears
Debit - Interest Accrual
    Credit - Interest Income
Debit - Interest Arrears
    Credit - Interest Income

Loan Write Off

Transaction Code : WO - Loan Write Off

Debit - Principal Loss Loan Write Off
    Credit - Customer Loan Account (Loan Principal)
Debit - Adm Extracom Credit
    Credit - Contra Adm Extracom Credit
Debit - Contra Adm - Interest Accrual
    Credit - Adm Interest Accrual
Debit - Contra Adm - Interest Arrears
    Credit - Adm Interest Arrears
Debit - Adm Extracom Credit Interest
    Credit - Contra Adm Extracom Credit Interest

Loan WO Repayment

Transaction Code : BHB - Loan WO Repayment

Debit - Customer Savings Account / Teller Cash
    Credit - Income
Debit - Contra Adm Extracom Credit
    Credit - Adm Extracom Credit
Debit - Contra Adm Extracom Credit Interest
    Credit - Adm Extracom Credit Interest

Jika ada denda :

Debit - Customer Savings Account / Teller Cash
    Credit - Penalty Income

Loan Charge Off

Transaction Code : CO - Loan Charge Off

Debit - Contra Adm Extracom Credit
    Credit - Adm Extracom Credit
Debit - Contra Adm Extracom Credit Interest
    Credit - Adm Extracom Credit Interest

EOD - Loan Accrue Interest

Loan Accrue Interest, Collectability = 1

Debit - Loan Service Accrual
    Credit - Customer Loan Services - Accrual
Ketika JT angsuran terjadi tunggakan kolek 1 :
Debit - Principal Arrears
    Credit - Customer Loan Account
Debit - Interest Arrears
    Credit - Accrue Interest

Loan Accrue Interest, Collectability > 1

Debit - Adm Interest Accrual
    Credit - Contra Adm Interest Accrual
Ketika JT angsuran terjadi tunggakan kolek > 1
Debit - Principal Arrears    
    Credit - Customer Loan Account
Debit - Contra Adm Interest Accrual
    Credit - Adm Interest Accrual
Debit - Adm Interest Arrears
    Credit - Contra Adm Interest Arrears

Disbursement Fee Amortization

Debit - Interest at Beginning
    Credit - Customer Loan Services - Accrual

EOM - Loan Accrue Interest

Debit - Customer Loan Services - Accrual
    Credit - Loan Service Accrual