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Openai/69111a25-dab4-8000-8929-8d5e16a9da88
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==== For Fintech bank (card funding / funding source): ==== * 1100 Cash at Bank * 1200 Customer Card Funding (liability) β amounts the fintech owes to issuers or card balances * 2100 Intercompany Payable to Issuer (liability) * 4000 Interest / Card Revenue (income) β if applicable For Card Issuer / Processor: * 1000 Settlement Cash (clearing account) * 1100 Merchant Settlement Receivable (asset) β amounts owed to merchant * 2000 Merchant Payable / Settlement Payable (liability) * 3000 Interchange Fees Earned (income) * 4000 Network Fees Expense (expense) * 5000 Chargebacks & Reversals (expense/reserve) For Merchant / Supplier: * 1000 Cash at Bank (settled amount) * 1200 Payments Receivable (if using settlement lag) * 4000 Sales Revenue * 4400 Payment Processor Fees (expense) * 5000 Chargeback Expense (expense)
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