CHAPTER 2
Exercise 1:
Tiền lãi = số dư TK * lãi suất * số ngày tồn tại số dư/365
Hung Thinh Company has a demand deposit with transactions as following at SHB Nam
Sai Gon:
Date Balance (VND)
01/06 500.000.000
05/06 220.000.000
12/06 90.000.000
25/06 150.000.000
28/06 180.000.000
Demand deposit rate: 2%/year
Calculate the balance of demand deposit at the end of the month
Exercise 2:
Mr. Hoang Minh has a demand deposit with transactions as following at Vietinbank
Opening balance on Jun 1st: 200.000.000 VND.
Demand deposit rate: 0.2%/month
Credit (VND) Debit (VND)
10/06/2020 25.300.000
12/06/2020 155.000.000
25/06/2020 10.500.000
05/07/2020 65.800.000
18/07/2020 50.000.000
25/07/2020 70.000.000
29/07/2020 150.500.000
08/08/2020 215.000.000
15/08/2020 7.500.000
20/08/2020 59.300.000
30/08/2020 80.050.000
Request:
Calculate the balance of demand deposit in the end of August.
Note: The bank calculates the interest of demand deposit at the end each month.
Exercise 3: Dien Quan company has a demand deposit with transactions as following at
Vietcombank
Opening balance at the first quarter: 120.000.000 VND.
Demand deposit rate: 0.5%/quarter
Date Credit (VND) Debit (VND) Narrative
05/01/2020 12.500.000 Cash deposit
12/01/2020 1.500.000 corporate income
tax refund
20/01/2020 100.000.000 Paid to supplier, the
No. 1987
08/02/2020 3.500.000 advance payment of
goods for PVC
15/02/2020 95.000.000 Cash deposit
25/02/2020 12.000.000 Cash withdrawn
01/03/2020 500.000.000 Sales
08/03/2020 200.000.000 Sales
21/03/2020 85.000.000 Paid to seller, the
No. 2020
Request:
Calculate the balance of demand deposit at the end of the first quarter of this company.
Note: The bank calculates the interest of demand deposit at the end each month.
Exercise 4: Dien Quan company has a demand deposit with transactions as following at
Vietcombank
Opening balance at the final quarter: 50.000.000 VND.
Demand deposit rate: 1.5%/year
Date Credit (VND) Debit (VND) Narrative
05/10/2020 12.500.000 Cash deposit
10/10/2020 1.500.000 corporate income
tax refund
20/10/2020 50.000.000 Paid to supplier, the
No. 1987
05/11/2020 3.500.000 advance payment of
goods for PVC
10/11/2020 95.000.000 Cash deposit
25/11/2020 12.000.000 Cash withdrawn
01/12/2020 100.000.000 Sales
18/12/2020 80.000.000 20.000.000 Withdrawn
26/12/2020 85.000.000 Paid to seller, the
No. 2020
Request:
Calculate the balance of demand deposit at the end of the fourth quarter of this company.
Note: The bank calculates the interest of demand deposit at the 30th of each month.
