| Date | Account | Debit | Credit | | :--- | :--- | :--- | :--- | | | 1.1.1.01 – Operações de Crédito – Empréstimos | 100,000 | | | | 1.2.1.01 – Disponibilidades – Conta Reserva Banco Central | | 100,000 | | Month 1 interest (2% = 2,000) | 3.1.1.01 – Receitas de Juros (DRE) | 2,000 | | | | 1.1.1.02 – Juros a Apropriar (retificadora do ativo) | | 2,000 | | At maturity (principal + 6,000 total interest) | 1.2.1.01 – Disponibilidades | 106,000 | | | | 1.1.1.01 – Operações de Crédito | | 100,000 | | | 1.1.1.02 – Juros a Apropriar | 6,000 | | | | 3.1.1.01 – Receitas de Juros | | 6,000* |
| | Solution focus | Page in typical PDF | | :--- | :--- | :--- | | Register a time deposit (CDB) from a client | Deposit liability + interest accrual | 4 | | Register a loan default after 90 days | Transfer to overdue + PCLD creation | 7 | | Register a repo transaction (bank selling bonds) | Redemption commitment (passivo) | 12 | | Calculate required reserves on demand deposits | Compulsory deposit at BACEN | 15 | | Reverse a PCLD after recovery | Credit recovery income | 18 | 5. Quick Tip for Your Search Use Portuguese Google (google.pt) or Google Brazil (google.com.br) and add: Contabilidade Bancaria Exercicios Resolvidos Pdf
Or for Portugal:
"Contabilidade Bancária" "exercícios resolvidos" filetype:pdf | Date | Account | Debit | Credit
*Note: In practice, interest is recognized month by month. If you want a ready-to-use mini-report , copy the table below – this is the typical content of "exercícios resolvidos" on banking accounting: Contabilidade Bancaria Exercicios Resolvidos Pdf