Banking
Central Bank Bills (CBJ Bills) Purchased
Purchasing short-term Central Bank of Jordan bills for liquidity management.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| CBJ Bills / Government Securities (Asset) | Asset (+) | 20,000,000.00 | - |
| Cash / CBJ Reserve Account | Asset (-) | - | 20,000,000.00 |
💡 Accountant's Note
CBJ bills are risk-free liquid assets that count toward the Liquidity Coverage Ratio (LCR). They are classified as FVOCI or amortized cost. Holding CBJ bills is often part of regulatory compliance and treasury strategy.
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