diff --git a/src/main/kotlin/ltd/lulz/util/AccountUtil.kt b/src/main/kotlin/ltd/lulz/util/AccountUtil.kt
new file mode 100644
index 0000000..a0db61d
--- /dev/null
+++ b/src/main/kotlin/ltd/lulz/util/AccountUtil.kt
@@ -0,0 +1,18 @@
+package ltd.lulz.util
+
+import java.math.RoundingMode.DOWN
+import ltd.lulz.model.Account
+import ltd.lulz.model.AccountEntity
+import org.springframework.http.HttpStatus.INTERNAL_SERVER_ERROR
+import org.springframework.web.server.ResponseStatusException
+
+fun Account.Request.toEntity(): AccountEntity = AccountEntity(
+    name = name,
+    amount = amount.setScale(2, DOWN),
+)
+
+fun AccountEntity.toResponse(): Account.Response = Account.Response(
+    id = id ?: throw ResponseStatusException(INTERNAL_SERVER_ERROR),
+    name = name,
+    amount = amount,
+)
diff --git a/src/test/kotlin/ltd/lulz/util/AccountUtilKtTest.kt b/src/test/kotlin/ltd/lulz/util/AccountUtilKtTest.kt
new file mode 100644
index 0000000..84e761d
--- /dev/null
+++ b/src/test/kotlin/ltd/lulz/util/AccountUtilKtTest.kt
@@ -0,0 +1,75 @@
+package ltd.lulz.util
+
+import java.math.BigDecimal
+import java.util.UUID
+import kotlin.test.Test
+import ltd.lulz.model.Account
+import ltd.lulz.model.AccountEntity
+import org.assertj.core.api.Assertions.assertThat
+import org.junit.jupiter.api.assertThrows
+import org.springframework.web.server.ResponseStatusException
+
+@Suppress("MayBeConstant")
+class AccountUtilKtTest {
+
+    companion object {
+        val name: String = "some name"
+        val amount: BigDecimal = BigDecimal.valueOf(0.01)
+        val uuid: UUID = UUID.fromString("00000000-0000-0000-0000-000000000000")
+    }
+
+    @Test
+    fun `account request to account entity`() {
+        // given
+        val request = Account.Request(name, amount)
+
+        // when
+        val result = request.toEntity()
+
+        // then
+        assertThat(result.id).isNull()
+        assertThat(result.name).isEqualTo(name)
+        assertThat(result.amount).isEqualTo(amount)
+    }
+
+    @Test
+    fun `account request to account entity cut decimals`() {
+        // given
+        val request = Account.Request(name, BigDecimal.valueOf(0.0099))
+
+        // when
+        val result = request.toEntity()
+
+        // then
+        assertThat(result.id).isNull()
+        assertThat(result.name).isEqualTo(name)
+        assertThat(result.amount.toString()).isEqualTo("0.00")
+    }
+
+    @Test
+    fun `account entity to account response`() {
+        // given
+        val entity = AccountEntity(uuid, name, amount)
+
+        // when
+        val result = entity.toResponse()
+
+        // then
+        assertThat(result.id).isEqualTo(uuid)
+        assertThat(result.name).isEqualTo(name)
+    }
+
+    @Test
+    fun `account entity to account response - fail`() {
+        // given
+        val entity = AccountEntity(null, name, amount)
+
+        // when
+        val exception = assertThrows<ResponseStatusException> {
+            entity.toResponse()
+        }
+
+        // then
+        assertThat(exception.message).isEqualTo("500 INTERNAL_SERVER_ERROR")
+    }
+}