Banking
Government Bond — Coupon Received
Collecting the semi-annual coupon on Jordanian government bonds held in the portfolio.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Nostro Account | Asset (+) | 250,000.00 | - |
| Accrued Interest Receivable (Bond) | Asset (-) | - | 250,000.00 |
💡 Accountant's Note
Government bond coupons clear the accrued interest receivable built up monthly using the EIR method. The income was already recognized in P&L — this is the cash settlement of that receivable.
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