5.1 COA Snippet
| HEAD | Placeholder |
| Assets | Cash |
| Income | Income from fees Income from fees |
| Expenses | Interest for Savings |
| Liability | Savings Control |
| Transfers in Suspense |
5.2. Posting Rules
| Event | Debit | Credit |
| Deposit | Cash | Savings Control |
| Withdrawal | Savings Control | Cash |
| Interest posting | Interest for Savings | Savings Control |
| Fees payment | Savings Control | Income from fees |
| Penalty payment | Savings Control | Income from Penalties |
| Initiate Transfer (From Branch A to Branch B) | Savings Control | Transfers in Suspense |
| Accept Transfer (In Branch B) | Transfers in Suspense | Savings Control |