Bank Analysis School Case Study

SUNNY STATE BANK

INCOME AND EXPENSE REPORT CONDENSED

PAGE 3

CURRENT MONTH ---------------------------------- ---

YEAR TO DATE ------------------------------------

LAST YEAR --------------------------

ACCOUNT NUMBER

DESCRIPTION

CURRENT

BUDGET

$ VAR

CURRENT

BUDGET

$ VAR

ACTUAL

$ VAR

90540000 SERVICE ON BUILDING EXPENSE 90541000 UTILITIES - INSURANCE EXPENSE 90542000 REAL ESTATE TAX EXPENSE 90543000 DEPR EXP - PREMISES

1,687.72 7,573.42 4,965.00 9,096.21 5,413.05 253.97 28,989.37 4,362.35 34,580.64 10,933.62 1,308.45 6,000.00 6,688.33 17,604.19- 4,491.07 2,385.78 1,470.04 4,233.49 1,348.87 6,233.10 2,546.99 1,686.89 770.75 959.00

2,212 7,278 3,935 9,188 6,163 5,209 33,985 9,800 1,585 2,750 1,218 6,000 7,466 5,065 1,613 2,161 4,250 2,750 6,663 1,250 5,450

524- 295 92- 750-

32,373.89 93,215.24 57,485.00 109,307.68 61,565.76 77,466.76 431,414.33 78,547.44 219,363.69 123,998.53 14,772.92 58,308.36 11,508.00 74,640.00 93,020.50 23,095.81 60,048.21 27,243.90 20,527.12 54,919.57 42,827.71 71,491.17 30,877.54 12,131.32 1,674.85 14,220.24 35,495.49 9,665.61 7,715.87 30,037.90 23,141.48 31,172.08 9,279.87 13,953.19 208,000.00 930.27

26,544 87,336 47,220 110,256 70,323 62,508 404,187 65,400 222,625 117,600 18,388 33,000 14,616 73,440 89,548 45,000 60,780 19,312 27,181 51,000 33,000 80,000 15,000 10,800 2,184 15,000 49,500 10,560 6,000 27,394 23,996 8,100 10,112 900

5,830 5,879 10,265 8,757- 14,959 27,227 13,147 3,261- 6,399 3,615- 3,108- 1,200 3,473 21,904- 7,932 6,654- 3,920 9,828 8,509- 15,878 1,331 25,308 732- 948-

24,373.97 87,335.13 51,861.14 109,101.34 74,521.83 75,208.32 422,401.73 94,881.08 192,507.02 117,104.04 18,602.43 24,599.51 3,325.00 96,480.00 94,024.32 44,400.00 64,539.85 22,527.98 27,502.14 53,453.09 42,939.85 81,751.10 27,246.57 19,044.41 2,149.75 15,800.79 86,892.84 9,685.15 5,646.89 27,394.05 45,525.28 7,462.84 10,006.38 1,818.92 200,000.00 380.16

8,000 5,880 5,624

1,030

206

90544000 DEPR EXP - FF&E

12,956-

90545000 SERVICE ON EQUIP & RENTAL EXP

4,955- 4,996- 1,088-

2,258 9,013

PREMISES-FIXED ASSET EXPENSE

90550000 ADVERTISING - MARKETING EXP 90551000 DATA PROCESSING EXPENSE 90552000 ATM DATA PROCESSING EXPENSE 90553000 SOFTWARE AMORTIZATION EXPENSE 90554000 CONSULTING EXPENSE 90555000 DIRECTOR'S FEES 90556000 EXAMINATION & AUDITING 90557000 FDIC - OTHER INSURANCE 90558000 OTHER TAX EXPENSE 90561000 CORRESPONDENT BANK CHARGES 90562000 DUES - SUBSCRIPTIONS 90564500 POSTAGE - SHIPPING 90565000 SUPPLIES - PRINTING 90565500 TELECOMMUNICATION EXP 90566000 MEETINGS-SEMINARS-TRAINING 90553500 LEGAL FEES 90571000 DEALER RESERVE EXPENSE 90575000 DEPOSIT ACCT EXPENSE 90576000 MASTERCARD PROCESSING EXPENSE 90577000 REPOSSESSION - COLLECTION EXP 90579000 MISC CHARGE-OFF EXPENSE 90580000 OTHER NONINTEREST EXPENSE 90585000 PROVISION FOR LOAN LOSSES 90587000 REPOSSESSED ASSET LOSSES 90578000 OREO EXPENSE 90581000 CASH OVER/SHORT 90567000 TRAVEL - LODGING 90567500 MEALS - ENTERTAINMENT 90568000 AUTOMOBILE EXPENSE 90570000 LOAN FEES

16,334- 26,857 6,894 3,830- 33,709 8,183 21,840- 1,004- 21,304- 4,492- 4,716 6,975- 1,466 10,260- 3,631 6,913- 1,581- 51,397- 475- 22,384- 23,709 12,134 8,000 2,474 1,492- 9,008 25,163- 727- 70- 112- 20- 2,069 2,644 550

18,599 15,982

1,134

277-

1,979-

259-

0

778-

3,750 21,354-

574- 773 691- 17-

1,401-

430-

1,297

900 182

787 133- 105-

49.29

509- 780-

1,144.91 6,447.76 606.96 561.22 2,491.51 198.56 1,583.71 616.43 0.00

1,250 4,125

2,323

14,005-

880 489

273-

894-

72

1,716 2,644

2,281

211 75- 384- 909

75

30

583 675

855-

23,072

4,876

4,260-

832-

18.98-

0

19-

0

13,953 184,000

144,000.00

2,000 142,000

24,000

0.00 0.00 0.00

0

0

0.00

0

0

70.00 0.00

90588000 OREO LOSSES 90590000 SECURITY LOSSES

2,099

2,099-

2,473.65

25,188

22,714-

0

0

0.00

0

0

1,492.06 8,362.17

90595000 AMORTIZATION EXP-MTG SRV ASSET

2,087.57

700

1,388

17,370.00

8,400

8,970

MISC NON-INTEREST EXPENSES

232,164.12

101,485 130,679

1,422,452.29

1,188,024

234,428

1,447,615.67