Issuing, lending, treasury
Issuing cards, lending money, and the sponsor-bank patterns underneath everything.
6 hands-on lessons in this topic. Read each one free, then practice it on a real double-entry ledger in the lab.
- Lesson 26
Interchange revenue (issuing side of cards)
When your user swipes your card, YOU earn money.
- Lesson 27
BIN sponsor splits
When you don't own the BIN, your interchange has TWO cuts taken out.
- Lesson 28
Loan disbursement and repayment
Principal goes out as a receivable. Interest accrues. Repayment clears both.
- Lesson 29
Loan loss provision
Recognize losses BEFORE they happen, not after.
- Lesson 30
FBO accounts and sub-accounting
One bulk asset at the sponsor bank, many user liabilities on your books.
- Lesson 31
Float income
Your sponsor pays you interest on user money. That interest is revenue.