Journal events
212
Since inception of the register
Total debits
₱38,415,722
Total credits
₱38,415,722
Accounts touched
9
Chart-of-accounts mapping
Trial balance
Aggregated by account
| Acct | Name | Debit | Credit |
|---|---|---|---|
| 1010 | Cash in bank — settlement | 14,011,803 | 23,590,000 |
| 1201 | Loans receivable — current | 15,844,161 | 11,740,908 |
| 1231 | Lease receivable — finance | 7,722,346 | 2,270,895 |
| 1290 | Penalty receivable | 100,963 | |
| 1901 | Allowance for credit losses | 733,330 | |
| 2401 | Unearned interest income | 3,118 | -23,493 |
| 4101 | Interest income | 3,118 | |
| 4160 | Penalties and surcharges | 100,963 | |
| 5301 | Provision for credit losses | 733,330 | |
| Total | 38,415,722 | 38,415,722 | |
Event journal (212)
Newest first
Reclassified to Especially mentioned — provision at 5%
| 5301 | Provision for credit losses | 37,039.45 | |
| 1901 | Allowance for credit losses | 37,039.45 |
Penalty accrual on 2 overdue amortisation(s)
| 1290 | Penalty receivable | 2,379.97 | |
| 4160 | Penalties and surcharges | 2,379.97 |
Collection RC-480966 via Branch cash
| 1010 | Cash in bank — settlement | 9,451.92 | |
| 1201 | Loans receivable — current | 9,451.92 | |
| 2401 | Unearned interest income | 9.45 | |
| 4101 | Interest income | 9.45 |
Collection RC-480854 via Auto-debit
| 1010 | Cash in bank — settlement | 4,973.19 | |
| 1231 | Lease receivable — finance | 4,973.19 | |
| 2401 | Unearned interest income | 107.29 | |
| 4101 | Interest income | 107.29 |
Collection RC-480795 via Auto-debit
| 1010 | Cash in bank — settlement | 48,259.69 | |
| 1231 | Lease receivable — finance | 48,259.69 | |
| 2401 | Unearned interest income | -398.65 | |
| 4101 | Interest income | -398.65 |
Collection RC-480726 via Branch cash
| 1010 | Cash in bank — settlement | 14,265.75 | |
| 1201 | Loans receivable — current | 14,265.75 | |
| 2401 | Unearned interest income | 142.61 | |
| 4101 | Interest income | 142.61 |
Collection RC-480601 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 17,462.11 | |
| 1201 | Loans receivable — current | 17,462.11 | |
| 2401 | Unearned interest income | -64.16 | |
| 4101 | Interest income | -64.16 |
Collection RC-480554 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 39,044.24 | |
| 1231 | Lease receivable — finance | 39,044.24 | |
| 2401 | Unearned interest income | -748.48 | |
| 4101 | Interest income | -748.48 |
Collection RC-480498 via Branch cash
| 1010 | Cash in bank — settlement | 16,240.25 | |
| 1231 | Lease receivable — finance | 16,240.25 | |
| 2401 | Unearned interest income | -144.40 | |
| 4101 | Interest income | -144.40 |
Reclassified to Substandard — provision at 25%
| 5301 | Provision for credit losses | 443,208.85 | |
| 1901 | Allowance for credit losses | 443,208.85 |
Penalty accrual on 4 overdue amortisation(s)
| 1290 | Penalty receivable | 26,427.23 | |
| 4160 | Penalties and surcharges | 26,427.23 |
Collection RC-480362 via Auto-debit
| 1010 | Cash in bank — settlement | 6,105.79 | |
| 1201 | Loans receivable — current | 6,105.79 | |
| 2401 | Unearned interest income | -8.96 | |
| 4101 | Interest income | -8.96 |
Reclassified to Especially mentioned — provision at 5%
| 5301 | Provision for credit losses | 9,858.10 | |
| 1901 | Allowance for credit losses | 9,858.10 |
Penalty accrual on 1 overdue amortisation(s)
| 1290 | Penalty receivable | 2.22 | |
| 4160 | Penalties and surcharges | 2.22 |
Collection RC-480185 via Auto-debit
| 1010 | Cash in bank — settlement | 85,318.24 | |
| 1231 | Lease receivable — finance | 85,318.24 | |
| 2401 | Unearned interest income | -864.07 | |
| 4101 | Interest income | -864.07 |
Collection RC-480140 via Branch cash
| 1010 | Cash in bank — settlement | 16,896.10 | |
| 1201 | Loans receivable — current | 16,896.10 | |
| 2401 | Unearned interest income | 6.76 | |
| 4101 | Interest income | 6.76 |
Collection RC-480072 via InstaPay
| 1010 | Cash in bank — settlement | 136,747.75 | |
| 1201 | Loans receivable — current | 136,747.75 | |
| 2401 | Unearned interest income | 402.71 | |
| 4101 | Interest income | 402.71 |
Reclassified to Loss — provision at 100%
| 5301 | Provision for credit losses | 243,223.89 | |
| 1901 | Allowance for credit losses | 243,223.89 |
Penalty accrual on 5 overdue amortisation(s)
| 1290 | Penalty receivable | 72,153.80 | |
| 4160 | Penalties and surcharges | 72,153.80 |
Collection RC-480965 via InstaPay
| 1010 | Cash in bank — settlement | 9,451.92 | |
| 1201 | Loans receivable — current | 9,451.92 | |
| 2401 | Unearned interest income | 10.23 | |
| 4101 | Interest income | 10.23 |
Collection RC-480853 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 4,973.19 | |
| 1231 | Lease receivable — finance | 4,973.19 | |
| 2401 | Unearned interest income | 110.41 | |
| 4101 | Interest income | 110.41 |
Collection RC-480794 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 48,259.69 | |
| 1231 | Lease receivable — finance | 48,259.69 | |
| 2401 | Unearned interest income | -417.72 | |
| 4101 | Interest income | -417.72 |
Collection RC-480725 via InstaPay
| 1010 | Cash in bank — settlement | 14,265.75 | |
| 1201 | Loans receivable — current | 14,265.75 | |
| 2401 | Unearned interest income | 150.49 | |
| 4101 | Interest income | 150.49 |
Collection RC-480677 via Auto-debit
| 1010 | Cash in bank — settlement | 165,111.23 | |
| 1201 | Loans receivable — current | 165,111.23 | |
| 2401 | Unearned interest income | 129.24 | |
| 4101 | Interest income | 129.24 |
Collection RC-480600 via Branch cash
| 1010 | Cash in bank — settlement | 17,462.11 | |
| 1201 | Loans receivable — current | 17,462.11 | |
| 2401 | Unearned interest income | -70.00 | |
| 4101 | Interest income | -70.00 |
Collection RC-480553 via Branch cash
| 1010 | Cash in bank — settlement | 39,044.24 | |
| 1231 | Lease receivable — finance | 39,044.24 | |
| 2401 | Unearned interest income | -770.71 | |
| 4101 | Interest income | -770.71 |
Collection RC-480497 via InstaPay
| 1010 | Cash in bank — settlement | 16,240.25 | |
| 1231 | Lease receivable — finance | 16,240.25 | |
| 2401 | Unearned interest income | -152.46 | |
| 4101 | Interest income | -152.46 |
Collection RC-480361 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 6,105.79 | |
| 1201 | Loans receivable — current | 6,105.79 | |
| 2401 | Unearned interest income | -9.52 | |
| 4101 | Interest income | -9.52 |
Collection RC-480243 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 4,501.15 | |
| 1231 | Lease receivable — finance | 4,501.15 | |
| 2401 | Unearned interest income | 40.32 | |
| 4101 | Interest income | 40.32 |
Collection RC-480184 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 85,318.24 | |
| 1231 | Lease receivable — finance | 85,318.24 | |
| 2401 | Unearned interest income | -892.09 | |
| 4101 | Interest income | -892.09 |
Collection RC-480139 via InstaPay
| 1010 | Cash in bank — settlement | 16,896.10 | |
| 1201 | Loans receivable — current | 16,896.10 | |
| 2401 | Unearned interest income | 8.45 | |
| 4101 | Interest income | 8.45 |
Collection RC-480071 via Auto-debit
| 1010 | Cash in bank — settlement | 136,747.75 | |
| 1201 | Loans receivable — current | 136,747.75 | |
| 2401 | Unearned interest income | 469.72 | |
| 4101 | Interest income | 469.72 |
Collection RC-481027 via Auto-debit
| 1010 | Cash in bank — settlement | 46,404.32 | |
| 1201 | Loans receivable — current | 46,404.32 | |
| 2401 | Unearned interest income | 209.86 | |
| 4101 | Interest income | 209.86 |
Collection RC-480964 via Auto-debit
| 1010 | Cash in bank — settlement | 9,451.92 | |
| 1201 | Loans receivable — current | 9,451.92 | |
| 2401 | Unearned interest income | 11.02 | |
| 4101 | Interest income | 11.02 |
Collection RC-480852 via Branch cash
| 1010 | Cash in bank — settlement | 4,973.19 | |
| 1231 | Lease receivable — finance | 4,973.19 | |
| 2401 | Unearned interest income | 113.53 | |
| 4101 | Interest income | 113.53 |
Collection RC-480793 via Branch cash
| 1010 | Cash in bank — settlement | 48,259.69 | |
| 1231 | Lease receivable — finance | 48,259.69 | |
| 2401 | Unearned interest income | -436.79 | |
| 4101 | Interest income | -436.79 |
Collection RC-480724 via Auto-debit
| 1010 | Cash in bank — settlement | 14,265.75 | |
| 1201 | Loans receivable — current | 14,265.75 | |
| 2401 | Unearned interest income | 158.37 | |
| 4101 | Interest income | 158.37 |
Collection RC-480676 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 165,111.20 | |
| 1201 | Loans receivable — current | 165,111.20 | |
| 2401 | Unearned interest income | 258.37 | |
| 4101 | Interest income | 258.37 |
Booking and release of LN-2026-4110 — DV-21010
| 1201 | Loans receivable — current | 209,545.32 | |
| 2401 | Unearned interest income | -454.68 | |
| 1010 | Cash in bank — settlement | 210,000.00 |
Collection RC-480552 via InstaPay
| 1010 | Cash in bank — settlement | 39,044.24 | |
| 1231 | Lease receivable — finance | 39,044.24 | |
| 2401 | Unearned interest income | -792.95 | |
| 4101 | Interest income | -792.95 |
Collection RC-480496 via Auto-debit
| 1010 | Cash in bank — settlement | 16,240.25 | |
| 1231 | Lease receivable — finance | 16,240.25 | |
| 2401 | Unearned interest income | -160.52 | |
| 4101 | Interest income | -160.52 |
Collection RC-480360 via Branch cash
| 1010 | Cash in bank — settlement | 6,105.79 | |
| 1201 | Loans receivable — current | 6,105.79 | |
| 2401 | Unearned interest income | -10.08 | |
| 4101 | Interest income | -10.08 |
Collection RC-480242 via Branch cash
| 1010 | Cash in bank — settlement | 4,501.15 | |
| 1231 | Lease receivable — finance | 4,501.15 | |
| 2401 | Unearned interest income | 41.22 | |
| 4101 | Interest income | 41.22 |
Collection RC-480183 via Branch cash
| 1010 | Cash in bank — settlement | 85,318.24 | |
| 1231 | Lease receivable — finance | 85,318.24 | |
| 2401 | Unearned interest income | -920.11 | |
| 4101 | Interest income | -920.11 |
Collection RC-480138 via Auto-debit
| 1010 | Cash in bank — settlement | 16,896.10 | |
| 1201 | Loans receivable — current | 16,896.10 | |
| 2401 | Unearned interest income | 10.13 | |
| 4101 | Interest income | 10.13 |
Collection RC-480070 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 136,747.75 | |
| 1201 | Loans receivable — current | 136,747.75 | |
| 2401 | Unearned interest income | 536.69 | |
| 4101 | Interest income | 536.69 |
Collection RC-481026 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 46,404.32 | |
| 1201 | Loans receivable — current | 46,404.32 | |
| 2401 | Unearned interest income | 222.18 | |
| 4101 | Interest income | 222.18 |
Collection RC-480963 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 9,451.92 | |
| 1201 | Loans receivable — current | 9,451.92 | |
| 2401 | Unearned interest income | 11.81 | |
| 4101 | Interest income | 11.81 |
Collection RC-480851 via InstaPay
| 1010 | Cash in bank — settlement | 4,973.19 | |
| 1231 | Lease receivable — finance | 4,973.19 | |
| 2401 | Unearned interest income | 116.64 | |
| 4101 | Interest income | 116.64 |
Collection RC-480792 via InstaPay
| 1010 | Cash in bank — settlement | 48,259.69 | |
| 1231 | Lease receivable — finance | 48,259.69 | |
| 2401 | Unearned interest income | -455.87 | |
| 4101 | Interest income | -455.87 |
Collection RC-480723 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 14,265.75 | |
| 1201 | Loans receivable — current | 14,265.75 | |
| 2401 | Unearned interest income | 166.24 | |
| 4101 | Interest income | 166.24 |
Collection RC-480675 via Branch cash
| 1010 | Cash in bank — settlement | 165,111.20 | |
| 1201 | Loans receivable — current | 165,111.20 | |
| 2401 | Unearned interest income | 387.40 | |
| 4101 | Interest income | 387.40 |
Collection RC-480551 via Auto-debit
| 1010 | Cash in bank — settlement | 39,044.24 | |
| 1231 | Lease receivable — finance | 39,044.24 | |
| 2401 | Unearned interest income | -815.21 | |
| 4101 | Interest income | -815.21 |
Collection RC-480495 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 16,240.25 | |
| 1231 | Lease receivable — finance | 16,240.25 | |
| 2401 | Unearned interest income | -168.59 | |
| 4101 | Interest income | -168.59 |
Booking and release of LN-2026-4106 — DV-21006
| 1201 | Loans receivable — current | 109,904.22 | |
| 2401 | Unearned interest income | -95.78 | |
| 1010 | Cash in bank — settlement | 110,000.00 |
Collection RC-480241 via InstaPay
| 1010 | Cash in bank — settlement | 4,501.15 | |
| 1231 | Lease receivable — finance | 4,501.15 | |
| 2401 | Unearned interest income | 42.11 | |
| 4101 | Interest income | 42.11 |
Collection RC-480182 via InstaPay
| 1010 | Cash in bank — settlement | 85,318.24 | |
| 1231 | Lease receivable — finance | 85,318.24 | |
| 2401 | Unearned interest income | -948.15 | |
| 4101 | Interest income | -948.15 |
Collection RC-480137 via Agent — Cebuana
| 1010 | Cash in bank — settlement | 16,896.10 | |
| 1201 | Loans receivable — current | 16,896.10 | |
| 2401 | Unearned interest income | 11.82 | |
| 4101 | Interest income | 11.82 |
Collection RC-480069 via Branch cash
| 1010 | Cash in bank — settlement | 136,747.75 | |
| 1201 | Loans receivable — current | 136,747.75 | |
| 2401 | Unearned interest income | 603.62 | |
| 4101 | Interest income | 603.62 |
Collection RC-481025 via Branch cash
| 1010 | Cash in bank — settlement | 46,404.32 | |
| 1201 | Loans receivable — current | 46,404.32 | |
| 2401 | Unearned interest income | 234.49 | |
| 4101 | Interest income | 234.49 |