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Problems in handling bank accounting business
(1) 1. Debit: demand deposit 5000.

Credit: Cash on hand 5000

2。 Debit: demand deposit -A 10000

Loan: current deposit -B 10000

3。 Debit: demand deposit-Yongchang 8000

Loan: current deposit-Jiajia 8000

4。 Debit: Cash on hand is 50,000.

Credit: cashier's check 50000.

5。 Debit: current deposit-Daming 8000

Loan: cash on hand is 8,000 yuan.