UNIONS TOPICAL INDEX ACCOUNTING MANUAL FOR FEDERAL CREDIT 100-1

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1 ACCOUNTING MANUAL FOR FEDERAL CREDIT UNIONS TOPICAL INDEX ACCURATE AND CURRENT RECORDS ESSENTIAL BASIC ACCOUNTING RECORDS Double-Entry System Types Of Accounts PURPOSE OF RECORDS ACCRUED INTEREST RECEIVABLE ACCRUED INTEREST ON INVESTMENTS Accrued Interest On Investments Purchased Accrued Interest Receivable ACCRUED INTEREST ON LOANS Sample Computations ACCOUNTING MANUAL FOR FEDERAL CREDIT UNIONS ELIMINATION OF THE RECOMMENDED CREDIT UNION CHART OF ACCOUNTS LOOSE-LEAF SYSTEM - PERIODIC REVISIONS NEW REVISED EDITION PURPOSE AND USE AS A PRESCRIBED SYSTEM ACCOUNTING PRINCIPLES AND STANDARDS -- PURPOSE AND SCOPE ACCOUNTING PROFESSION PRONOUNCEMENTS HIERARCHY OF GAAP STANDARDS HIERARCHY OF REGULATIONS ACCRUED EXPENSES AND OTHER LIABILITIES ACCOUNTS PAYABLE Accounts Payable Accounts Payable-Check Transmittal Service Accounts Payable-Drafts Authorized Accounts Payable-Installment Payment on US Bonds Accounts Payable-Traveler s Checks and Money Orders Sold Accounts Payable-Undistributed Payments Accounts Payable-Undistributed Payroll Deductions or Allotments Accounts Payable-U.S. Savings Bond Remittances Federal Unemployment Compensation Tax Payable and State Unemployment Compensation Tax Payable Notes Payable Commitment Fees

2 Other Taxes Payable Social Security Taxes Payable Taxes Payable ACCRUED EXPENSES Accrued Accounting Service Cost Accrued Cost of Space Occupied Accrued Dividends Payable Accrued Employee Benefits Accrued Salaries Other Accrued Expenses BORROWERS TAXES AND INSURANCE ESCROWS Escrow Accounts DEFERRED CREDITS Deferred Credits-Insurance Premium Rebate Deferred Credits-Insurance Premium Stabilization Reserve Deferred Credits-Net Commitment Fees (Costs)- Lines of Credits to Members Deferred Credits-Net Commitment Fees (Costs)- Loans to Members Deferred Credits-Net Origination Fees (Costs)- Home Equity Lines of Credit Deferred Credits-Net Origination Fees (Costs)- Lines of Credit to Members Other Deferred Credits Unamortized Discount on Sale of Assets Unearned Interest on Loans OTHER LIABILITIES Liability Under Pension Cost Other Liabilities Subordinated CDCU Debt Undisbursed Loan Proceeds SUSPENSE ACCOUNTS Unapplied Data Processing Exceptions Unapplied Data Processing Exceptions (Disbursements) Unapplied Data Processing Exceptions (Receipts) ACCRUED INTEREST PAYABLE Accrued Interest Payable (on Borrowed Funds) Alternative Interest Refund Procedures Dividends Payable Interest Refunds Payable BASIC CONCEPTS AND GENERAL PRINCIPLES ACCOUNTING AND DIVIDEND PERIODS ACCOUNTING BASIS

3 COMPLETE RECORDING OF INCOME AND EXPENSES CONSERVATIVE ACCOUNTING CONSISTENCY IN ACCOUNTING FROM PERIOD TO PERIOD FISCAL YEAR GOING CONCERN CONCEPT INTERNAL CONTROL MATERIALITY MONETARY BASIS FOR ACCOUNTING SEPARATE ENTERPRISE TIMELY RECOGNITION IN ACCOUNTING RECORDS BORROWED FUNDS CERTIFICATES OF INDEBTEDNESS FEDERAL FUNDS PAYABLE Federal Funds Purchased LETTERS OF CREDIT MORTGAGES PAYABLE Mortgage Notes Payable NOTES PAYABLE Notes Payable-Other OBLIGATIONS UNDER CAPITAL LEASES PROMISSORY NOTES REVERSE-REPURCHASE AGREEEMENTS BRIEF OUTLINE OF THE PRESCRIBED ACCOUNTING SYSTEM ACCRUAL BASIS MODIFIED CASH BASIS THE BASIC CREDIT UNION ACCOUNTING SYSTEM DESCRIBED Records Of Original Entry And Record Of Final Entry CASH AND CASH EQUIVALENTS CASH EQUIVALENTS All Other Investments Certificates Of Deposit Commercial Paper Federal Funds Sold Shares/Deposits/Certificates In Commercial Banks, S&L s, Savings Banks Shares/Deposits/Certificates In Corporate Credit Unions Traveler s Checks/Money Orders Treasury Bills CASH ON DEPOSIT

4 Balances On Deposit Deposits In Transit Monetary Control Reserve Deposits CASH ON HAND Change Fund Petty Cash GENERAL CASH HANDLING AND ACCOUNTING PROCEDURES Accounting For Cash Receipts Accounting For Disbursements Balancing Teller s Cash Receipts And Disbursements Using Online Computer Terminals Balancing Out Teller s Funds Bond Sale Transactions/Records Cash Received From Sales Of U.S. Savings Bonds Check Endorsements Check Protectors Check Signing Machines Check Writing Machines Compensation For Services Coupon Book Plans For Loan Repayments Depositing Cash Disbursement of Cash By Check Or Bank Charges Disbursements Disbursing Share Withdrawals And Loans In Cash Installment Payments Received Over The Counter Liability Account Liability In Connection With Loan Drafts Listed Check Register Loan Drafts Mail Receipts Member s Check And Drafts Returned Payment By Check Payment By Share Credit Payment In Cash Payments Received Posting To General Ledger Procedures For Cash Disbursements/Check Register Receipts And Disbursements Using Automatic Transfer Accounts And Now Accounts Reconciling The Cash On Hand Recording Payment Data Records In Connection With Loan Draft 4

5 Procedures Records Of Installment Payments Responsibility For Funds On Hand To Meet Loan Draft Obligations Sale And Redemption Of U.S. Savings Bonds Savings Bond Redemption Transactions Shipment Of Paid Bonds Subsidiary Ledgers Total Payment Vouchers Voucher Check Register COMMITMENTS AND CONTINGENT LIABILITIES Accrued Loss Contingencies EXTRAORDINARY GAINS AND LOSSES FINANCIAL STATEMENTS FULL AND FAIR DISCLOSURE REQUIRED FULL AND FAIR DISCLOSURE DEFINED OPTIONAL STATEMENTS Statement Of Cash Flows Statement Of Member s Equity (Including Other Comprehensive Income PURPOSE REQUIRED CERTIFICATION REQUIRED STATEMENTS Disclosures About Fair Values Of Financial Instruments Notes To Financial Statements Statement Of Financial Condition Statement Of Income STATEMENT OF FINANCIAL CONDITION Figure Figure STATEMENT OF INCOME Classifying Outstanding Loans Miscellaneous Information Other Loan Information STATEMENT OF CHANGES IN MEMBERS EQUITY (EXCLUDING SHARES) STATEMENT OF COMPREHENSIVE INCOME Figure Figure 9-4a SUPPORTING SCHEDULES FOR FINANCIAL STATEMENTS Figure

6 INSTRUCTIONS FOR PREPARING REQUIRED FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS Illustration Of The Use Of Notes To The Financial Statements Figure 9-5a Figure 9-5b Figure 9-5c Figure 9-5d Statement Of Cash Flows GENERAL LEDGER, SUBSIDIARY LEDGERS, AND ACCOUNT RECONCILIATIONS ACCOUNT RECONCILIATIONS CHART OF ACCOUNTS GENERAL LEDGER SUBSIDIARY LEDGERS GENERAL RULES FOR RECORDING EXPENSES OPERATING EXPENSES (GL CONTROL ACCOUNT) Approval Of Expenses Expense Ledger INTEREST EXPENSE BORROWED FUNDS Commitment Fees On Borrowed Money Interest On Borrowed Money Unexercised Commitment Fees MEMBERS SHARES AND SAVINGS ACCOUNTS Dividend Expenses Interest On Deposits INTEREST INCOME INVESTMENTS Interest On Securities Available For Sale Interest On Securities Held To Maturity Interest On Trading Securities LOANS RECEIVABLE Interest On Loans Interest Refunds OTHER INTEREST INCOME Interest On Cash And Cash Equivalents Interest On Deposits & Certificates Of Corporate Credit Unions Interest On Deposits In Commercial Banks, S&Ls and Savings Banks Income From CUSO Income From Other Investments

7 INVESTMENTS OTHER SECURITY CONSIDERATIONS Definitions Examples Of Transactions Involving Securities Impairment Of Securities Transfers Between Categories OTHER INVESTMENT ACTIVITIES Deposits In Commercial Banks, S&Ls, Savings Banks Deposits In Corporate Credit Unions PERMISSIBLE INVESTMENT ACTIVITIES AND TRANSACTIONS SUBJECT TO SPECIFIED CONDITIONS Accounting For Mutual Funds Accounting For Unit Investment Trusts Collateralized Mortgage Obligations (CMOs) Investment In The Central Liquidity Facility (CLF) Mortgage Pass-Through Securities Pair-Off Transaction Put Options Zero Coupon Securities SECURITIES Securities Available-For-Sale Securities Held-To-Maturity Trading Securities OTHER INVESTMENT CONSIDERATIONS Authorized Broker/Dealer Internal Controls Investment Trading Policies Periodic Review Policy Reporting Requirements Responsibility Safekeeping Special Considerations Surety Aspects UNAUTHORIZED INVESTMENT TRANSACTIONS AND ACTIVITIES Adjusted Trading Stripped Mortgage-Backed Securities (IO s/po s) Yield Maintenance Contract Zero Coupon Securities LOANS HELD FOR SALE LOANS RECEIVABLE ALLOWANCE FOR LOAN LOSSES ALLL Questions And Answers

8 Policy LOANS-COLLATERAL IN PROCESS OF LIQUIDATION LOANS RECEVABLE BY TYPE Agriculture Loans Commercial Loans Consumer Loans Home Equity Loans Other Member Loans METHODS OF CALCULATING INTEREST Actuarial Method Assessment Of Late Charges Capitalizing Delinquent Interest Combination Restructuring Interest Rates In Relation To Different Classification Of Loans Legal Fees And Other Direct Costs Of Restructuring Level Payment Modification Of Terms Principal Payment Plus Interest Repayment Plans Rule Of Transfer Of Assets In Settlement Of The Debt Troubled Debt Restructuring United States Rule-Simple Interest When A Loan Is Deferred When A Loan Is Extended When A Loan Is Refinanced NET ORIGINATION FEES AND COSTS Accounting Entries, Loans, And The Interest Method Aggregation Of Similar Loans Credit Card Fees Commitment Fees Demand Loans Loan Origination Fees Nonrefundable Loan Origination Fees And Costs Purchase Of A Loan Or Group Of Loans Revolving Lines Of Credit PASSBOOKS Entering Member Loans On The Records Maintaining The Delinquency Control On The Individual Share And Loan Ledger Maintaining The Note Record On The Individual Share And Loan Ledger

9 WHEN PAYMENTS ON LOANS ARE RECEIVED Day Year Method Day Month Method (360-Day Year) Accrual Of Interest Collection Of Interest Grace Period MEMBERS EQUITY ACCUMULATED OTHER COMPREHENSIVE INCOME (UNREALIZED G/L ON AFS) DONATED EQUITY NET INCOME (LOSS) REGULAR RESERVE Calculation Effective Date Earnings Transfers Special Reserve Statutory Net Worth Categories UNINSURED SECONDARY CAPITAL UNDIVIDED EARNINGS Appropriated Undivided Earnings Reserve For Loss Contingencies Reserve For Nonconforming Investments MEMBERS SHARES DEFINITIONS DEMAND DEPOSITS Share Draft Accounts PROCESSING BASIC SHARE TRANSACTIONS When Payments On Shares Are Received When Shares Are Withdrawn MEMBERS SHARES (CONTINUED) SAVINGS DEPOSITS Escrow Accounts Money Market Shares Public Unit Shares Regular Share Accounts Shares Of Nonmembers Other Share Accounts Unposted Payroll Deductions Shares TIME DEPOSITS Brokered Deposits Club Accounts Ira/Keogh Retirement Accounts Share Certificates Of Deposit NCUSIF DEPOSIT INVESTMENT IN NCUA SHARE INSURANCE CAPITALIZATION FUND

10 NON-INTEREST EXPENSE COMPENSATION AND BENEFITS Compensation Expense Employee Benefits Expense OCCUPANCY Office Occupancy Expenses OTHER GENERAL AND ADMINISTRATIVE Annual Meeting Expenses Association Dues Cash Over And Short Charitable Contributions Educational And Promotional Expenses Federal Operating Fee Loan Servicing Expenses Member s Insurance Miscellaneous Operating Expenses Office Operations Expenses Professional And Outside Services Travel And Conference Expenses Truth In Lending (TIL) Expense NON-INTEREST INCOME GAINS (LOSSES) ON INTEREST-EARNING ASSETS Gains (Losses) On Investments INSURANCE COMMISSIONS LOAN SERVICING FEES MEMBER SERVICE FEES Interest On Insurance Premiums Receivable Loan Origination Fees Miscellaneous Fee Income Other Fees And Charges Reimbursement Fee Unpresented Checks OTHER Gains (Losses) On Disposition/Impairment Of Assets Income From Ncusif Investment Refund TRADING SECURITIES PROFIT (LOSSES) OTHER ASSETS ACCOUNTS RECEIVABLE Insurance Premiums Receivable Other Accounts Receivable Payroll Deductions Receivable Receivables From Officials And Employees TIL Bond Claim Receivable TIS Bond Claim Receivable U.S. Savings Bonds Redeemed Receivable

11 ACCRUED INCOME Accrued Income on NCUSIF Deposit Other Accrued Income LOANS TO OTHER CREDIT UNIONS INSURANCE PREMIUM STABILIZATION RESERVE INVESTMENT IN AND LOANS TO CUSOS OTHER ASSETS PREPAID EXPENSES AND DEFERRED CHARGES Deferred Charges-Commitment Fees Paid In Connection With The Acquisition Of Borrowed Funds Deferred Pension Cost Other Prepaid Expenses and Deferred Charges Other Prepaid Insurance Prepaid Rent Prepaid Share Insurance Unamortized Organization Costs SERVICING ASSETS OTHER NON-OPERATING INCOME (EXPENSES) OTHER REAL ESTATE OWNED ASSETS ACQUIRED IN LIQUIDATION OF LOANS Allowance For Impairment Losses OUR FCU NOTES TO FINANCIAL STATEMENTS, DECEMBER 31, 200X PRINCIPLES AFFECTING EQUITY APPROPRAITION FOR LOSS CONTINGENCIES DIVIDENDS DONATIONS NET INCOME SHARES AS EQUITY UNDIVIDED EARNINGS PRINCIPLES AFFECTING THE RECORDING OF ASSETS UNDER THE ACCRUAL BASIS OF ACCOUNTING Amortization Of Premium Or Discount On Securities Purchased Income On Investments Income On Loans UNDER THE MODIFIED CASH BASIS OF ACCOUNTING Assets General Basis For Recording Assets Pledged

12 Cash Unrestricted Or Restricted Depreciation Fixed Assets Investments Loans Prepaid Expenses And Deferred Charges PRINCIPLES AFFECTING THE RECORDING OF LIABILITIES UNDER THE ACCRUAL BASIS OF ACCOUNTING Accrued Expenses Accrued Interest Payable UNDER THE MODIFIED CASH BASIS OF ACCOUNTING Accounts Payable Accrued Dividends Accrued Expenses Accrued Interest Payable Contingent Liabilities Deferred Credits Dividends Payable Interest Refund Payable Liabilities General Basis For Recording Liabilities Secured By Liens Notes Payable PRINCIPLES AFFECTING THE RECORDING OF INCOME AND EXPENSES UNDER THE ACCRUAL BASIS OF ACCOUNTING Accrued Expenses Accrued Interest On Loans Included In Valuation Allowance Income On Investments Income On Loans UNDER THE MODIFIED BASIS OF ACCOUNTING Amortization Of Deferred Charges Basis For Recording Expenses Basis For Recording Income Cash Overage And Shortages Donations Equipment Rental Expense General Rules For Recording Income And Expenses Loan Losses NCUA Insurance Guaranty Other Gains And Losses Pension Plan Costs Tangible Fixed Asset Expenses

13 PROPERTY AND EQUIPMENT BUILDING Allowance For Depreciation Of Building Depreciation Expenses Impairment Of Long-Lived Assets Records Sale Of Land And Building FURNITURE AND EQUIPMENT Allowance For Depreciation Of Furniture And Equipment Depreciation/Amortization Periods Furniture And Equipment Acquired By Trade Gain Or Loss In The Year Of Sale Of An Asset Sample Depreciation Methods Comparison Of Three Methods LAND LEASEHOLD IMPROVEMENTS Allowance For Amortization Of Leasehold Improvements PROVISION FOR LOAN LOSSES

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