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