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## 10 Accounting Entries

This topic describes about the accounting entries to help the time required in defining the product.

Table 10-1 Accounting Entries - Asset Accounting

Event Code | Event Description | Pair | Accounting Head | Debit/Credit | Amount Tag | Remarks
--- | --- | --- | --- | --- | --- | ---
STCH | Status Change | 1 | PRINCIPAL_AST_DOUB | Debit | PRINCIPAL_DOUB | Status accounting (Forward Movement) for PRINCIPAL Component
STCH | Status Change | 2 | PRINCIPAL_AST_NORM | Credit | PRINCIPAL_DOUB | Status accounting (Forward Movement) for PRINCIPAL Component
STCH | Status Change | 1 | INTEREST_REC_NORM | Debit | INTEREST_REC_DOUB | Status accounting (Forward Movement) for INTEREST Component
STCH | Status Change | 2 | INTEREST_REC_DOUB | Credit | INTEREST_REC_DOUB | Status accounting (Forward Movement) for INTEREST Component
STCH | Status Change | 1 | INTEREST_INC_NORM | Debit | INTEREST_INC_DOUB | Status accounting (Forward Movement) for INTEREST Component - Income Transfer
STCH | Status Change | 2 | INTEREST_INC_DOUB | Credit | INTEREST_INC_DOUB | Status accounting (Forward Movement) for INTEREST Component - Income Transfer
STCH | Status Change | 1 | FEE_REC_NORM | Debit | FEE_REC_DOUB | Status accounting (Forward Movement) for FEE Component
STCH | Status Change | 2 | FEE_REC_DOUB | Credit | FEE_REC_DOUB | Status accounting (Forward Movement) for FEE Component
STCH | Status Change | 1 | FEE_INC_NORM | Debit | FEE_INC_DOUB | Status accounting (Forward Movement) for FEE Component - Income Transfer
STCH | Status Change | 2 | FEE_INC_DOUB | Credit | FEE_INC_DOUB | Status accounting (Forward Movement) for FEE Component - Income Transfer
STCH | Status Change | 1 | PRINCIPAL_AST_NORM | Debit | PRINCIPAL_DOUB | Status accounting (Backward Movement) for PRINCIPAL Component
STCH | Status Change | 2 | PRINCIPAL_AST_DOUB | Credit | PRINCIPAL_DOUB | Status accounting (Backward Movement) for PRINCIPAL Component
STCH | Status Change | 1 | INTEREST_REC_DOUB | Debit | INTEREST_REC_DOUB | Status accounting (Backward Movement) for INTEREST Component
STCH | Status Change | 2 | INTEREST_REC_NORM | Credit | INTEREST_REC_DOUB | Status accounting (Backward Movement) for INTEREST Component
STCH | Status Change | 1 | INTEREST_INC_DOUB | Debit | INTEREST_INC_DOUB | Status accounting (Backward Movement) for INTEREST Component - Income Transfer
STCH | Status Change | 2 | INTEREST_INC_NORM | Credit | INTEREST_INC_DOUB | Status accounting (Backward Movement) for INTEREST Component - Income Transfer
STCH | Status Change | 1 | FEE_REC_DOUB | Debit | FEE_REC_DOUB | Status accounting (Backward Movement) for FEE Component
STCH | Status Change | 2 | FEE_REC_NORM | Credit | FEE_REC_DOUB | Status accounting (Backward Movement) for FEE Component
STCH | Status Change | 1 | FEE_INC_DOUB | Debit | FEE_INC_DOUB | Status accounting (Backward Movement) for FEE Component - Income Transfer
STCH | Status Change | 2 | FEE_INC_NORM | Credit | FEE_INC_DOUB | Status accounting (Backward Movement) for FEE Component - Income Transfer
STCH | Status Change | 1 | PRINCIPAL_CAST_DOUB | Debit | PRINCIPAL_CONT_DOUB | Status accounting (Forward Movement) for PRINCIPAL Component - Contingent Accounting
STCH | Status Change | 2 | PRINCIPAL_CLBT_DOUB | Credit | PRINCIPAL_CONT_DOUB | Status accounting (Forward Movement) for PRINCIPAL Component - Contingent Accounting
STCH | Status Change | 1 | INTEREST_CAST_DOUB | Debit | INTEREST_CONT_DOUB | Status accounting (Forward Movement) for INTEREST Component - Contingent Accounting
STCH | Status Change | 2 | INTEREST_CLBT_DOUB | Credit | INTEREST_CONT_DOUB | Status accounting (Forward Movement) for INTEREST Component - Contingent Accounting
STCH | Status Change | 1 | FEE_CAST_DOUB | Debit | FEE_CONT_DOUB | Status accounting (Forward Movement) for FEE Component - Contingent Accounting
STCH | Status Change | 2 | FEE_CLBT_DOUB | Credit | FEE_CONT_DOUB | Status accounting (Forward Movement) for FEE Component - Contingent Accounting
STCH | Status Change | 1 | PRINCIPAL_CLBT_DOUB | Debit | PRINCIPAL_CONT_DOUB | Status accounting (Backward Movement) for PRINCIPAL Component - Contingent Accounting
STCH | Status Change | 2 | PRINCIPAL_CAST_DOUB | Credit | PRINCIPAL_CONT_DOUB | Status accounting (Backward Movement) for PRINCIPAL Component - Contingent Accounting
STCH | Status Change | 1 | INTEREST_CLBT_DOUB | Debit | INTEREST_CONT_DOUB | Status accounting (Backward Movement) for INTEREST Component - Contingent Accounting
STCH | Status Change | 2 | INTEREST_CAST_DOUB | Credit | INTEREST_CONT_DOUB | Status accounting (Backward Movement) for INTEREST Component - Contingent Accounting
STCH | Status Change | 1 | FEE_CLBT_DOUB | Debit | FEE_CONT_DOUB | Status accounting (Backward Movement) for FEE Component - Contingent Accounting
STCH | Status Change | 2 | FEE_CAST_DOUB | Credit | FEE_CONT_DOUB | Status accounting (Backward Movement) for FEE Component - Contingent Accounting
STCH | Status Change | 1 | INTEREST_INC_DOUB | Debit | INTEREST_RACR_REAL | Status accounting (Forward Movement) for INTEREST Component - Accruals Reversed - Real Ledgers
STCH | Status Change | 2 | INTEREST_REC_DOUB | Credit | INTEREST_RACR_REAL | Status accounting (Forward Movement) for INTEREST Component - Accruals Reversed - Real Ledgers
STCH | Status Change | 1 | INTEREST_INC_DOUB | Debit | INTEREST_RACR_CONT | Status accounting (Forward Movement) for INTEREST Component - Accruals Reversed - Contingent Ledgers
STCH | Status Change | 2 | INTEREST_REC_DOUB | Credit | INTEREST_RACR_CONT | Status accounting (Forward Movement) for INTEREST Component - Accruals Reversed - Contingent Ledgers
PMNT | Payments | 1 | PRINCIPAL_CLBT_DOUB | Debit | PRINCIPAL_DOUB_CREV | Accounting for Contingent Reversals as a result of payment - PRINCIPAL Component
PMNT | Payments | 2 | PRINCIPAL_CAST_DOUB | Credit | PRINCIPAL_DOUB_CREV | Accounting for Contingent Reversals as a result of payment - PRINCIPAL Component
PMNT | Payments | 1 | INTEREST_CLBT_DOUB | Debit | INTEREST_DOUB_CREV | Accounting for Contingent Reversals as a result of payment - INTEREST Component
PMNT | Payments | 2 | INTEREST_CAST_DOUB | Credit | INTEREST_DOUB_CREV | Accounting for Contingent Reversals as a result of payment - INTEREST Component
PMNT | Payments | 1 | FEE_CLBT_DOUB | Debit | FEE_DOUB_CREV | Accounting for Contingent Reversals as a result of payment - FEE Component
PMNT | Payments | 2 | FEE_CAST_DOUB | Credit | FEE_DOUB_CREV | Accounting for Contingent Reversals as a result of payment - FEE Component
PMNT | Payments | 1 | INTEREST_INC_STAT | Debit | INTEREST_INCM | Accounting for Income Transfers as a result of payment - INTEREST Component
PMNT | Payments | 2 | INTEREST_INC_NORM | Credit | INTEREST_INCM | Accounting for Income Transfers as a result of payment - INTEREST Component
PMNT | Payments | 1 | FEE_INC_STAT | Debit | FEE_INCM | Accounting for Income Transfers as a result of payment - FEE Component
PMNT | Payments | 2 | FEE_INC_NORM | Credit | FEE_INCM | Accounting for Income Transfers as a result of payment - FEE Component
PMNT | Payments | 1 | BORROWER | Debit | INTEREST_SPMT | Accounting for INTEREST Component - Partial Payment allocation among Real and Contingent Ledgers
PMNT | Payments | 1 | INTEREST_INC_NORM | Credit | INTEREST_SPMT | Accounting for INTEREST Component - Partial Payment allocation among Real and Contingent Ledgers
PMNT | Payments | 1 | BORROWER | Debit | FEE_SPMT | Accounting for FEE Component - Partial Payment allocation among Real and Contingent Ledgers
PMNT | Payments | 1 | FEE_INC_NORM | Credit | FEE_SPMT | Accounting for FEE Component - Partial Payment allocation among Real and Contingent Ledgers
PMNT | Payments | 1 | BORROWER | Debit | INTEREST_CACR | Accounting for INTEREST Component - CatchUp Accruals as per the amount paid
PMNT | Payments | 1 | INTEREST_INC_NORM | Credit | INTEREST_CACR | Accounting for INTEREST Component - CatchUp Accruals as per the amount paid
PMNT | Payments | 1 | BORROWER | Debit | FEE_CACR | Accounting for FEE Component - CatchUp Accruals as per the amount paid
PMNT | Payments | 1 | FEE_INC_NORM | Credit | FEE_CACR | Accounting for FEE Component - CatchUp Accruals as per the amount paid

Legion - Asset

PRINCIPAL - PRINCIPAL Component.

INTEREST - INTEREST Component including Penalty interest.

FEE - FEE Component including Event and Periodic fees.

Contingent and Income transfer accounting as a combined feature are not supported.

Income Transfer accounting is applicable for Principal, Interest and Periodic fee.

Contingent Accrual, Stop Accrual and Reverse Accrual features are applicable for Billing Products.

Accounting depends on multiple features, as enabled in lending policy and asset classification preferences.

Table 10-2 Accounting Entires - Asset

Event Code | Pair | Event Description | Debit/Credit | Accounting Head | Amount Tag | Remarks
--- | --- | --- | --- | --- | --- | ---
CAPN | 2 | PRINCIPAL_AST | Debit | FEE_FCAP | xxx.xx | Fee - Periodic, Accrued Periodic - capitalized → → Accrual → Real
CAPN | 2 | FEE_REC | Credit | FEE_FCAP | xxx.xx | Fee - Periodic, Accrued Periodic - capitalized → → Accrual → Real
CAPN | 3 | PRINCIPAL_CAST_xxx* | Debit | PRINCIPAL_CONT_CAP | xxx.xx | Interest - Regular, Penalty, Accrued - capitalized → Accrual → Contingent
CAPN | 3 | PRINCIPAL_CLBT_xxx* | Credit | PRINCIPAL_CONT_CAP | xxx.xx | Interest - Regular, Penalty, Accrued - capitalized → Accrual → Contingent
CAPN | 4 | PRINCIPAL_CAST_xxx* | Debit | PRINCIPAL_CONT_CAP | xxx.xx | Fee - Periodic, Accrued Periodic - capitalized → Accrual → Contingent
CAPN | 4 | PRINCIPAL_CLBT_xxx* | Credit | PRINCIPAL_CONT_CAP | xxx.xx | Fee - Periodic, Accrued Periodic - capitalized → Accrual → Contingent
CAPN | 5 | INTEREST_CLBT_xxx* | Debit | INTEREST_CREV | xxx.xx | Contingent Interest accounting reversal to the extent of interest capitalization
CAPN | 5 | INTEREST_CAST_xxx* | Credit | INTEREST_CREV | xxx.xx | Contingent Interest accounting reversal to the extent of interest capitalization
CAPN | 6 | FEE_CLBT_xxx* | Debit | FEE_CREV | xxx.xx | Contingent Fee accounting reversal to the extent of fees capitalization
CAPN | 6 | FEE_CAST_xxx* | Credit | FEE_CREV | xxx.xx | Contingent Fee accounting reversal to the extent of fees capitalization
CAPN | 7 | PRINCIPAL_AST | Debit | INTEREST_SCAP | xxx.xx | Accounting for differential amount wherein balances for real and contingent interest ledgers are not in sync and a partial sum is capitalized
CAPN | 7 | INTEREST_INC | Credit | INTEREST_SCAP | xxx.xx | Accounting for differential amount wherein balances for real and contingent interest ledgers are not in sync and a partial sum is capitalized
CAPN | 8 | PRINCIPAL_AST | Debit | FEE_SCAP | xxx.xx | Accounting for differential amount wherein balances for real and contingent fee ledgers are not in sync and a partial sum is capitalized
CAPN | 8 | FEE_INC | Credit | FEE_SCAP | xxx.xx | Accounting for differential amount wherein balances for real and contingent fee ledgers are not in sync and a partial sum is capitalized
CAPN | 9 | INTEREST_INC | Debit | INTEREST_INCM | xxx.xx | Interest income transfer to the extent of interest capitalization**
CAPN | 9 | INTEREST_INC_NORM | Credit | INTEREST_INCM | xxx.xx | Interest income transfer to the extent of interest capitalization**
CAPN | 10 | FEE_INC | Debit | FEE_INCM | xxx.xx | Fee income transfer to the extent of fee capitalization**
CAPN | 10 | FEE_INC_NORM | Credit | FEE_INCM | xxx.xx | Fee income transfer to the extent of fee capitalization**

Accounting Entires - Non-Asset

Table 10-3 Accounting Entires - Non-Asset

Event Code | Event Description | Pair | Accounting Head | Debit/Credit | Amount Tag | Remarks
--- | --- | --- | --- | --- | --- | ---
DSBR | Disbursement | 1 | PRINCIPAL_AST | Debit | PRINCIPAL_DSBR | Disbursement Accounting
DSBR | Disbursement | 2 | BORROWER | Credit | PRINCIPAL_DSBR | Disbursement Accounting (Credit account is subject to payment mode)
DSBR | Disbursement | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Unamortized Fees assessed)
DSBR | Disbursement | 2 | FEE_INC | Credit | FEE_ASMT | Fee Assessment Accounting
DSBR | Disbursement | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Unamortized Fees paid - BORROWER CASA)
DSBR | Disbursement | 2 | FEE_INC | Credit | FEE_DEDN | Fee Payment Accounting
DSBR | Disbursement | 1 | PRINCIPAL_AST | Debit | FEE_FCAP | Fee Assessed and Capitalized (Unamortized Fees capitalized)
DSBR | Disbursement | 2 | FEE_INC | Credit | FEE_FCAP | Fee Assessed and Capitalized
DSBR | Disbursement | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Amortized Fees assessed)
DSBR | Disbursement | 2 | FEE_RIA | Credit | FEE_ASMT | Fee Assessment Accounting
DSBR | Disbursement | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Amortized Fees paid - BORROWER CASA)
DSBR | Disbursement | 2 | FEE_RIA | Credit | FEE_DEDN | Fee Payment Accounting
DSBR | Disbursement | 1 | PRINCIPAL_AST | Debit | FEE_FCAP | Fee Assessed and Capitalized (Amortized Fees capitalized)
DSBR | Disbursement | 2 | FEE_RIA | Credit | FEE_FCAP | Fee Assessed and Capitalized
ACCR | Interest Accruals | 1 | INTEREST_REC | Debit | INTEREST_ACCR | Interest Accruals Accounting
ACCR | Interest Accruals | 2 | INTEREST_INC | Credit | INTEREST_ACCR | Interest Accruals Accounting (Application in arrears)
FACR | Fee Accruals | 1 | FEE_REC | Debit | FEE_FACR | Fee Accruals Accounting
FACR | Fee Accruals | 2 | FEE_INC | Credit | FEE_FACR | Fee Accruals Accounting (Application in arrears)
FACR | Fee Accruals | 1 | FEE_RIA | Debit | FEE_FACR | Fee Accruals Accounting
FACR | Fee Accruals | 2 | FEE_INC | Credit | FEE_FACR | Fee Accruals Accounting (Application in advance)
ADCH | Adhoc Fees Assessment | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Unamortized Fees assessed)
ADCH | Adhoc Fees Assessment | 2 | FEE_INC | Credit | FEE_ASMT | Fee Assessment Accounting
ADCH | Adhoc Fees Assessment | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Unamortized Fees paid - BORROWER CASA)
ADCH | Adhoc Fees Assessment | 2 | FEE_INC | Credit | FEE_DEDN | Fee Payment Accounting
ADCH | Adhoc Fees Assessment | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Amortized Fees assessed)
ADCH | Adhoc Fees Assessment | 2 | FEE_RIA | Credit | FEE_ASMT | Fee Assessment Accounting
ADCH | Adhoc Fees Assessment | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Amortized Fees paid - BORROWER CASA)
ADCH | Adhoc Fees Assessment | 2 | FEE_RIA | Credit | FEE_DEDN | Fee Payment Accounting
PSFA | Periodic Scheduled Fees Assessment | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Unamortized Fees assessed)
PSFA | Periodic Scheduled Fees Assessment | 2 | FEE_INC | Credit | FEE_ASMT | Fee Assessment Accounting
LPFA | Late Payment Fees Assessment | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Unamortized Fees assessed)
LPFA | Late Payment Fees Assessment | 2 | FEE_INC | Credit | FEE_ASMT | Fee Assessment Accounting
VAMB | Amendment Booking | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Unamortized Fees assessed)
VAMB | Amendment Booking | 2 | FEE_INC | Credit | FEE_ASMT | Fee Assessment Accounting
VAMB | Amendment Booking | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Unamortized Fees paid - BORROWER CASA)
VAMB | Amendment Booking | 2 | FEE_INC | Credit | FEE_DEDN | Fee Payment Accounting
VAMB | Amendment Booking | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Amortized Fees assessed)
VAMB | Amendment Booking | 2 | FEE_RIA | Credit | FEE_ASMT | Fee Assessment Accounting
VAMB | Amendment Booking | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Amortized Fees paid - BORROWER CASA)
VAMB | Amendment Booking | 2 | FEE_RIA | Credit | FEE_DEDN | Fee Payment Accounting
PQTE | Payoff Quote Fees | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Unamortized Fees assessed)
PQTE | Payoff Quote Fees | 2 | FEE_INC | Credit | FEE_ASMT | Fee Assessment Accounting
PQTE | Payoff Quote Fees | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Unamortized Fees paid - BORROWER CASA)
PQTE | Payoff Quote Fees | 2 | FEE_INC | Credit | FEE_DEDN | Fee Payment Accounting
PQTE | Payoff Quote Fees | 1 | FEE_REC | Debit | FEE_ASMT | Fee Assessment Accounting (Amortized Fees assessed)
PQTE | Payoff Quote Fees | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Amortized Fees paid - BORROWER CASA)
PQTE | Payoff Quote Fees | 2 | FEE_RIA | Credit | FEE_DEDN | Fee Payment Accounting
ACBU | Accrual Components Balance Update | 1 | PRINCIPAL_AST | Debit | INTEREST_CAP | Moratorium Interest Capitalization Accounting
ACBU | Accrual Components Balance Update | 2 | INTEREST_REC | Credit | INTEREST_CAP | Moratorium Interest Capitalization Accounting
FRFT | Forfeiture | 1 | MEMO_LIB | Debit | MEMO_FRFT | Excess Payment Forfeiture Accounting
FRFT | Forfeiture | 2 | MEMO_INC | Credit | MEMO_FRFT | Excess Payment Forfeiture Accounting
RFND | Refund | 1 | MEMO_LIB | Debit | MEMO_RFND | Excess Payment Refund Accounting
RFND | Refund | 2 | BORROWER | Credit | MEMO_RFND | Excess Payment Refund Accounting
PROV | Provisions | 1 | PROVISION_EXP | Debit | PRINCIPAL_PROV | Provision Accounting for Principal (Configurable)
PROV | Provisions | 2 | PRINCIPAL_PAY | Credit | PRINCIPAL_PROV | Provision Accounting for Principal
PROV | Provisions | 1 | PROVISION_EXP | Debit | INTEREST_PROV | Provision Accounting for Interest (Configurable)
PROV | Provisions | 2 | INTEREST_PAY | Credit | INTEREST_PROV | Provision Accounting for Interest
PROV | Provisions | 1 | PROVISION_EXP | Debit | FEE_PROV | Provision Accounting for Fee (Configurable)
PROV | Provisions | 2 | FEE_PAY | Credit | FEE_PROV | Provision Accounting for Fee
WAVR | Waivers | 1 | FEE_EXP | Debit | FEE_WAVR | Waiver Accounting for Fee
WAVR | Waivers | 2 | FEE_REC | Credit | FEE_WAVR | Waiver Accounting for Fee
WOFF | WriteOff | 1 | WRITEOFF_EXP | Debit | PRINCIPAL_WOFF | Write-off Accounting for Principal
WOFF | WriteOff | 2 | PRINCIPAL_AST | Credit | PRINCIPAL_WOFF | Write-off Accounting for Principal
WOFF | WriteOff | 1 | WRITEOFF_EXP | Debit | INTEREST_WOFF | Write-off Accounting for Interest
WOFF | WriteOff | 2 | INTEREST_REC | Credit | INTEREST_WOFF | Write-off Accounting for Interest
WOFF | WriteOff | 1 | WRITEOFF_EXP | Debit | FEE_WOFF | Write-off Accounting for Fee
WOFF | WriteOff | 2 | FEE_REC | Credit | FEE_WOFF | Write-off Accounting for Fee
WAVR | Waivers |  | INTEREST_EXP | Debit | INTEREST_WAVR | Waiver Accounting for Interest
WAVR | Waivers |  | INTEREST_REC | Credit | INTEREST_WAVR | Waiver Accounting for Interest
WAVR | Waivers |  | PRINCIPAL_EXP | Debit | PRINCIPAL_WAVR | Waiver Accounting for Principal
WAVR | Waivers |  | PRINCIPAL_REC | Credit | INTEREST_WAVR | Waiver Accounting for Principal
PMNT | Payments | 1 | BORROWER | Debit | PRINCIPAL_PMNT | Principal Repayment Accounting (Debit account is subject to payment mode)
PMNT | Payments | 2 | PRINCIPAL_AST | Credit | PRINCIPAL_PMNT | Principal Repayment Accounting
PMNT | Payments | 1 | BORROWER | Debit | INTEREST_PMNT | Interest Repayment Accounting (Debit account is subject to payment mode)
PMNT | Payments | 2 | INTEREST_REC | Credit | INTEREST_PMNT | Interest Repayment Accounting
PMNT | Payments | 1 | BORROWER | Debit | FEE_PMNT | Fee Payment Accounting (Assessed Fees paid later)
PMNT | Payments | 2 | FEE_REC | Credit | FEE_PMNT | Fee Payment Accounting
PMNT | Payments | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Prepayment - Unamortized Fees paid - BORROWER CASA)
PMNT | Payments | 2 | FEE_INC | Credit | FEE_DEDN | Fee Payment Accounting
PMNT | Payments | 1 | BORROWER | Debit | FEE_DEDN | Fee Payment Accounting (Prepayment - Amortized Fees paid - BORROWER CASA)
PMNT | Payments | 2 | FEE_RIA | Credit | FEE_DEDN | Fee Payment Accounting
PMNT | Payments | 1 | BORROWER | Debit | MEMO_PMNT | Excess Payment Accounting
PMNT | Payments | 2 | MEMO_LIB | Credit | MEMO_PMNT | Excess Payment Accounting
CAPN | PRINCIPAL_AST | 1 | INTEREST_CAP | Debit | xxx.xx | Interest - Regular, Penalty, Accrued - capitalized → Accrual → Real
CAPN | INTEREST_REC | 1 | INTEREST_CAP | Credit | xxx.xx | Interest - Regular, Penalty, Accrued - capitalized → Accrual → Real

Legion - Non-asset

PRINCIPAL - PRINCIPAL Component.

INTEREST - INTEREST Component including Penalty interest.

FEE - FEE Component including Event and Periodic fees.

Accounting Documentation with the assumption that account is in NORMAL status.

Status change related accounting separately documented.

Life cycle events without Accounting

Table 10-4 Life cycle events without Accounting

Event Code | Event Description | Pair | Accounting Head | Debit/Credit | Amount Tag | Remarks
--- | --- | --- | --- | --- | --- | ---
BOOK | Booking | NA | NA | NA | NA | Event indicates account onboarding/booking
INIT | Initiation | NA | NA | NA | NA | Event indicates account initiated for further life-cycle after onboarding/booking
DREV | Disbursement Reversal | NA | NA | NA | NA | Event indicates disbursement reversal with accounting reversal for disbursement and replayed events, if any
PREV | Payment Reversal | NA | NA | NA | NA | Event indicates payment reversal with accounting reversal for payment and replayed events, if any
REVR | Event Reversal | NA | NA | NA | NA | Event indicates backdated transaction with accounting for replayed events
BGEN | Bill Generation | NA | NA | NA | NA | Event indicates bill generation for billing products
POFF | Paidoff | NA | NA | NA | NA | Event indicates account is fully paid, awaiting closure
CLOS | Closed | NA | NA | NA | NA | Event indicates account is fully paid and closed
VAMI | Amendment Initiation | NA | NA | NA | NA | Event indicates initiation for financial amendments
AAMD | Non-financial Amendments | NA | NA | NA | NA | Event indicates non-financial amendments
REVN | Rate Revision | NA | NA | NA | NA | Event indicates index based rate revision
REST | Restructure | NA | NA | NA | NA | Event indicates restructure in terms of borrower obligations
AMDC | Amendment Reset Counter | NA | NA | NA | NA | Event indicates resetting of amendment counters post financial amendments
EPMT | Excess Payment | NA | NA | NA | NA | Event indicates excess payments for billing products
DBSU | Due date Balance & Schedule Update | NA | NA | NA | NA | Event indicates updates for interest and late fee updates in case of payment failures

PRINCIPAL, INTEREST, FEE → considered as component codes in the above illustration

*xxx - Stands for the respective status code applicable

** - Subject to income transfers enabled

Accounting Entries - Fee

Table 10-5 Accounting Entries - Fee

Entry Pair | Event | Debit/Credit | Accounting Heads | Amount Tags | Amount | Remarks
--- | --- | --- | --- | --- | --- | ---
1 | BOOK | Dr. | Principal_OAST | Principal_CONT_BOOK | xxx.xx | Off-balance sheet Contingent Accounting → Loan Booking
1 | BOOK | Cr. | Principal_OLBT | Principal_CONT_BOOK | xxx.xx | Off-balance sheet Contingent Accounting → Loan Booking
2 | DSBR | Dr. | Principal_OLBT | Principal_CONT_DSBR | xxx.xx | Off-balance sheet Contingent Accounting Reversal → Loan Disbursement
2 | DSBR | Cr. | Principal_OAST | Principal_CONT_DSBR | xxx.xx | Off-balance sheet Contingent Accounting Reversal → Loan Disbursement
3 | PMNT | Dr. | Principal_OLBT | Principal_CONT_PMNT | xxx.xx | Off-balance sheet Contingent Accounting Reversal → Loan Payoff leading to Closure
3 | PMNT | Cr. | Principal_OAST | Principal_CONT_PMNT | xxx.xx | Off-balance sheet Contingent Accounting Reversal → Loan Payoff leading to Closure

Accounting Entries - BOOK Fees

Table 10-6 Accounting Entires - BOOK Fees

Entry Pair | Event | Debit(Dr)/Credit(Cr) | Accounting Heads | Amount Tags | Remarks
--- | --- | --- | --- | --- | ---
1 | BOOK | Dr. | BORROWER | BOOKFEES_DEDN | Not Amortized, Pay Now → Payment during booking
1 | BOOK | Cr. | BOOKFEES_INC | BOOKFEES_DEDN | Not Amortized, Pay Now → Payment during booking
2 | BOOK | Dr. | BOOKFEES_REC | BOOKFEES_ASMT | Not Amortized, Pay Later → Booking a receivable
2 | BOOK | Cr. | BOOKFEES_INC | BOOKFEES_ASMT | Not Amortized, Pay Later → Booking a receivable
3 | PMNT | Dr. | BORROWER | BOOKFEES_PMNT | Not Amortized, Pay Later → Payment
3 | PMNT | Cr. | BOOKFEES_REC | BOOKFEES_PMNT | Not Amortized, Pay Later → Payment
5 | BOOK | Dr. | BORROWER | BOOKFEES_DEDN | Amortized, Pay Now → Payment during booking
5 | BOOK | Cr. | BOOKFEES_RIA | BOOKFEES_DEDN | Amortized, Pay Now → Payment during booking
6 | FACR | Dr. | BOOKFEES_RIA | BOOKFEES_FACR | Amortized → Accruals
6 | FACR | Cr. | BOOKFEES_INC | BOOKFEES_FACR | Amortized → Accruals
7 | BOOK | Dr. | BOOKFEES_REC | BOOKFEES_ASMT | Amortized, Pay Later → Booking a receivable
7 | BOOK | Cr. | BOOKFEES_RIA | BOOKFEES_ASMT | Amortized, Pay Later → Booking a receivable
8 | PMNT | Dr. | BORROWER | BOOKFEES_PMNT | Amortized, Pay Later → Payment
8 | PMNT | Cr. | BOOKFEES_REC | BOOKFEES_PMNT | Amortized, Pay Later → Payment
10 | WAVR | Dr. | BOOKFEES_EXP | BOOKFEES_WAVR | Fees unpaid waived
10 | WAVR | Cr. | BOOKFEES_REC | BOOKFEES_WAVR | Fees unpaid waived
11 | CAPN | Dr. | PRINCIPAL_AST | BOOKFEES_FCAP | Fees unpaid capitalized
11 | CAPN | Cr. | BOOKFEES_REC | BOOKFEES_FCAP | Fees unpaid capitalized

Accounting Entries - Sanction Amount Revision Processing

Contingent Accounting Entries: If passing of contingent accounting entries is enabled at lending policy level

- If there is a sanction increase, system will need to pass below accounting entries as of VAMI event

  Table 10-7 Accounting Entries - Sanction Amount Revision Processing

  Event Code | Debit/Credit | Accounting Heads | Amount Tags | Remarks
  --- | --- | --- | --- | ---
  VAMI | Dr | <Principal>_CAST | <Principal>_CONT_INCR | For the increased sanction amount
  VAMI | Cr | <Principal>_CLBT | <Principal>_CONT_INCR

- If there is a sanction decrease, system will need to pass below accounting entries as of VAMI event

  Table 10-8 Accounting Entries - Sanction Amount Revision Processing

  Event Code | Debit/Credit | Accounting Heads | Amount Tags | Remarks
  --- | --- | --- | --- | ---
  VAMI | Dr | <Principal>_CLBT | <Principal>_CONT_DECR | For the decreased sanction amount
  VAMI | Cr | <Principal>_CAST | <Principal>_CONT_DECR

Accounting Entries - Event Accounting entries as part of PMNT event

Table 10-9 Accounting Entries - Event Accounting entries as part of PMNT event

Event | Accounting Heads | Amount Tags | Debit/Credit | Amount Tags | Description
--- | --- | --- | --- | --- | ---
PMNT | BORROWER | MEMO_PMNT | Dr |  |
MEMO_LIB | Cr |  |
| BORROWER | <PRINCIPAL>>_PMNT <<INTEREST>>_PMNT <<INTEREST>>_SPMT <<INDIVIDUAL FEE>>_PMNT | Dr |  |
<<PRINCIPAL>>_AST | Cr |  |
<<INTEREST>>_REC |  |
<<INTEREST>>_INC_<<STATUS CODE>> |  |
<<INDIVIDUAL FEE>>_REC |  |