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Credit Reform Accounting Case Studies

Updated September 22, 2010


The following case studies provide pro forma accounting entries and sample financial statements for various credit reform scenarios.

Direct Loans Case Studies — Updated September 2010

  • Guide for Basic Accounting and Reporting for Direct Loan Programs Without Collateral in Federal Credit Programs
    PDFPDF 
    WordWord 


Loan Guarantee Case Studies

  • Final Draft for Basic Accounting and Reporting for Loan Guarantee Programs Without Collateral in Federal Credit Programs
    PDFPDF 
    WordWord 


Pre-Credit Reform (Direct Loan and Loan Guarantee Programs Without Collateral)

  • Final Draft for Federal Credit Program Basic Accounting and Reporting Guide for Direct Loan and Loan Guarantee Programs Without Collateral (Pre-Credit Reform)
    PDFPDF 
    WordWord 


Foreclosed Property in Federal Credit Reform Programs

  • Final Draft Guide to Basic Accounting and Reporting for Foreclosed Property in Federal Credit Reform Programs
    PDFPDF 
    WordWord 


The documents above are available in Portable Document Format (pdf) and/or Word. Use the Adobe Acrobat Reader to read PDF Files. The Acrobat Reader is free to download and install.