Where are you from? General accounting principles and accounting standards are the same, but the specific operation process, the steps and processes of each bank will never be the same.

This is the disposal of bad assets. The common business of recycling must be easy to find in the operating procedures or business process instructions issued by your bank.

Just follow its requirements and learn step by step.

After finishing, study its accounting entries and principles. If you understand, you will remember. You can do it yourself without reading next time. Actually, it's really simple. It's just a repetition