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GL journal

Double-entry journal entries · posted and draft.

10 entries

Posting rules

LoanDisbursed: Dr Loans Receivable / Cr Cash or Settlement Float.
LoanRepaymentApplied: Dr Cash / Cr Interest Income and Loans Receivable.
FeeApplied: Dr Customer Receivable / Cr Fee Income.
SettlementReversed: Dr Suspense / Cr Cash with linked reversal reason.

Posting rule workbench

Rehearse event-to-ledger mappings before activation, with balance and period guardrails.

Event type

Posting period

Finance approver

Debit account

Credit account

Debit amount

Credit amount

Recognize principal advanced to borrower.

Debit and credit amounts must be positive.

Dr 0 | Cr 0

Entries

10

Debits

21,641,600.75

Credits

21,641,600.75

Recent journal entries

Date	Reference	Description	Debit KES	Credit KES	Posted by
2026-07-04	loan.disbursement.confirmed	Loan disbursement batch via M-Pesa B2C	3,820,000	3,820,000	treasury.ops
2026-07-04	interest.accrual.posted	Daily loan and deposit interest accrual	227,100.75	227,100.75	finance.controller
2026-07-04	repayment.received	Customer repayment principal and interest	1,286,000	1,286,000	collections.bot
2026-07-04	ecl.provision.raised	IFRS 9 expected credit loss provision	2,450,000	2,450,000	risk.finance
2026-07-04	currency.revaluation	Period FX revaluation on USD nostro	980,000	980,000	treasury.fx
2026-07-04	fee.charged	Loan processing fee recognised	420,000	420,000	loan.ops
2026-07-04	recon.suspense.clear	Clear M-Pesa suspense after settlement match	84,500	84,500	recon.officer
2026-07-04	funding.drawdown	Wholesale funding drawdown received	12,000,000	12,000,000	treasury.lead
2026-07-04	interest.payable.accrual	Funding line interest payable accrual	64,000	64,000	finance.controller
2026-07-04	period.close.adjustment	Month-end expense reclassification	310,000	310,000	finance.controller

Journal entries

loan.disbursement.confirmed

Loan disbursement batch via M-Pesa B2C

posted

Account	Memo	Debit	Credit
1110 Loan book - performing	principal disbursed	3,820,000	—
1010 Cash at bank	cash payout	—	3,820,000

interest.accrual.posted

Daily loan and deposit interest accrual

posted

Account	Memo	Debit	Credit
1200 Interest receivable	loan interest accrued	184,220.5	—
4010 Interest income	income recognition	—	184,220.5
5010 Deposit interest expense	deposit interest accrued	42,880.25	—
2110 Interest payable	liability recognition	—	42,880.25

ecl.provision.raised

IFRS 9 expected credit loss provision

posted

Account	Memo	Debit	Credit
5020 IFRS 9 ECL impairment charge	stage migration provision	2,450,000	—
1190 Allowance for ECL	loss allowance	—	2,450,000