Annex A - Description of Accounts

Normal Balance . Description Cash in Bank – Local Currency. 107 Debit. Cash in local currency deposited in savings, current and time deposit accounts with the Bangko Sentral ng Pilipinas (BSP), AGDBs and/or Authorized Agent Banks (AABs). Account Title. Account Number. Normal Balance . Description Cash in Bank – Foreign Currency . 108 Debit ................
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