EOD Process Journal

Daily Accrue Interest

Performing Loan

Debit - Loan Interest Accrue – On Balance Sheet
    Credit - Loan Interest Income – On Balance Sheet

Non Performing Loan

Debit - Loan Interest Accrue – Off Balance Sheet
    Credit - Loan Interest Income – Off Balance Sheet

Collectability Movement

Performing Loan become Non Performing Loan

Debit - Loan Interest Income – On Balance Sheet
    Credit - Loan Interest Accrue / Arrears – On Balance Sheet
Debit - Adm Loan Interest Accrue / Arrears – Off Balance Sheet
    Credit - Contra Adm Loan Interest Accrue / Arrears – Off Balance Sheet

Non Performing Loan become Performing Loan

Debit - Contra Adm Loan Interest Accrue / Arrears – Off Balance Sheet
    Credit - Adm Loan Interest Accrue / Arrears – Off Balance Sheet
Debit - Loan Interest Accrue / Arrears – On Balance Sheet
    Credit - Loan Interest Income – On Balance Sheet