7 Accounting Heads
This topic describes the accounting heads of the business components.
Accounting Head - Principal
Table 7-1 Accounting Heads - Principal
Accounting Head | Head Description |
---|---|
BORROWER | Borrower |
PRINCIPAL_AST | Principal - Asset |
PRINCIPAL_AST_DOUB | Principal - Asset Doubtful |
PRINCIPAL_AST_SUBS | Principal - Asset Substandard |
PRINCIPAL_CAST_SUBS | Principal - Contingent Asset Substandard |
PRINCIPAL_CLBT_SUBS | Principal - Contingent Liability Substandard |
Accounting Head - Interest
Table 7-2 Accounting Heads - Interest
Accounting Head | Head Description |
---|---|
INTEREST_REC | Interest Receivable |
INTEREST_INC | Interest Income |
INTEREST_REC_DOUB | Interest Receivable Doubtful |
INTEREST_REC_SUBS | Interest Receivable Substandard |
INTEREST_CAST_SUBS | Interest Receivable Contingent Asset |
INTEREST_CLBT_SUBS | Interest Receivable Contingent Liability |
Accounting Head - Fees
Table 7-3 Accounting Heads - Fees
Accounting Head | Head Description |
---|---|
FEE1_REC | Fees Receivable in normal status |
FEE1_INC | Fees Income |
FEE1_RIA | Fees Received in advance |
FEE1_REC_DOUB | Fees Receivable Doubtful |
FEE1_REC_SUBS | Fees Receivable Substandard |
FEE1_CAST_SUBS | Fees Receivable Contingent Asset |
FEE1_CLBT_SUBS | Fees Receivable Contingent Liability |
FEE1_EXP | Fees Expense |
Accounting Roles and Ledgers
Table 7-4 Accounting Roles and Ledgers
Accounting Head | Head Description |
---|---|
COMPONENT_AST | Asset |
COMPONENT_RIA | Received in Advance - Asset |
COMPONENT_REC | Receivables - Asset |
COMPONENT_INC | Income |
COMPONENT_EXP | Expenses - Liability |
COMPONENT_PAY | Payables - Expenses |