Exhibit 99.1

                         ANNUAL SERVICER'S CERTIFICATE
                             BANK ONE, ARIZONA, N.A.
                       BANK ONE AUTO GRANTOR TRUST 1996-B



The undersigned, a duly authorized representative of Bank One, Arizona, N.A., as
Servicer (the "Servicer"), pursuant to Section 3.10(a) of the Pooling and
Servicing Agreement dated as of June 1, 1996 (the "Agreement") between the
Servicer, Banc One ABS Corporation, as Seller, and Bankers Trust Company, as
Trustee, does hereby certify on behalf of the Servicer as follows:

1) Bank One, Arizona, N.A., is, as of the date hereof, the Servicer under the
   Agreement.

2) Capitalized terms used in this Certificate have their respective meanings as
   set forth in the Agreement.

3) A review of the activities of the Servicer during the period from January 1,
   1997 to December 31, 1997 (the "Applicable Period") and of its performance
   under the Agreement has been made by me or under my supervision.

4) Based on such review, the Servicer has, to the best of my knowledge,
   fulfilled all its obligations under the Agreement throughout the Applicable
   period and no default in the fulfillment of such obligations has occurred or
   is continuing except as set forth in paragraph 5 below.

5) The following is a description of each default in the performance of the
   Servicer's obligations under the provisions of the Agreement known to me to
   have been made by the Servicer during the year ended December 31, 1997.

    a) Errors were discovered in each of the Distribution Date Statements with
       respect to calculations, payments and reporting required to be made by
       the Servicer pursuant to the Agreement. The errors were found beginning
       with the Distribution Date Statement reflecting the Trust's activities
       for the Collection Period from June 1, 1996 through June 30, 1996
       (Collection Period) and continuing with each successive Distribution Date
       Statement through and including the Distribution Date Statement
       reflecting the Trust's activities for the July 1997 Collection Period.
       The errors in each of the Distribution Date Statements affected, among
       other things, the reported amount of principal and interest collections
       received by the Trust during each collection period, beginning with the
       June 1996 Collection Period.

       In aggregate, the attached reconciliation (Exhibit A) reflects an
       underpayment to Certificateholders of $1,487,397.50 in principal and
       $3,633.41 in interest totaling $1,491,030.91. In addition, there was an
       overpayment of interest to the Certificateholders of approximately
       $25,000 from the June 1996 Collection Period through the July 1997
       Collection Period.

       The Servicer deposited from its own funds, the sum of $1,491,030.91 into
       the Collection Account for subsequent distribution to the
       Certificateholders on the September 1997 Distribution Date. The Servicer
       waived all rights and claims with respect to the interest which the
       Servicer paid in excess of that required through the July 1997 Collection
       Period.

       The payment of the understated principal amount as noted above cured all
       deficiencies due the Certificateholders from the Closing Date through the
       July 1997 Collection Period.


<PAGE>

       The Servicer prepared amended and restated Distribution Date Statements
       for the Collection Period beginning June 1, 1996 through June 30, 1996
       and continuing with each successive Distribution Date Statement up
       through and including the Distribution Date Statement reflecting the
       Trust's collection activity through July 1997. The amended and restated
       Distribution Date Statements were delivered to the Trustee and the Rating
       Agencies (Standard and Poor's Corporation and Moody's Investors Service)
       in August 1997.

    b) The Servicer did not provide to the Trustee and Rating Agencies an Annual
       Independent Certified Public Accountants' Report, known generally as the
       Agreed Upon Procedures Report, for the period January 1, 1996 through
       December 31, 1996 as defined in Section 3.11 of the Agreement. The
       inability of the Servicer to provide such report is the direct result of
       a change in AICPA's Professional Standards (SAS#75) which governs the
       preparation and distribution of such report. In general, SAS#75 limits
       the usage of this report unless the users take responsibility for the
       specific procedures to be performed. The Servicer's inability to provide
       the Agreed Upon Procedures Report was discussed with the Trustee and the
       Rating Agencies.

       In lieu of providing the Agreed Upon Procedures Report, the Servicer
       provided to the Trustee and the Rating Agencies a report issued by a firm
       of independent certified public accountants to the effect that (i) such
       accountants have examined the assertions by the Servicer's management
       that, as of December 31, 1996, the Servicer maintained effective internal
       controls over the servicing of the Receivables and (ii) such assertion is
       fairly stated in all material respects.

       IN WITNESS WHEREOF, the undersigned has duly executed and delivered this
       Certificate as of the 31st day of December 1997.



                                           BANK ONE, ARIZONA, N.A., as Servicer




                                           By:     /s/ Tom Lewis 
                                                   --------------------
                                           Name:   Tom Lewis
                                           Title:  Vice President



<PAGE>

                                                                       Exhibit A

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                              Original          Revised          Variance      Original    Revised     Variance
  Distribution                                --------          -------          --------      --------    -------     --------
      Date
        09/16/96                                                                              Per $1,000  Per $1,000  Per $1,000
                                                                                                  of          of          of
                                                                                               Original    Original    Original 
                                                                                               Principal   Principal   Principal
                                               Dollars           Dollars          Dollars       Balance     Balance     Balance
                                               -------           -------          -------       -------     -------     -------
<S>         <C>                             <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:            $266,038,310.56   $266,154,699.27   $116,388.71     906.5604   906.9570   0.3966

            Interest Distribution:            $1,452,125.78     $1,452,761.07       $635.29       4.9483     4.9505   0.0022

            Ending Principal:               $253,240,531.39   $253,371,564.28   $131,032.89     862.9503   863.3968   0.4465


Class B     Cusip #058904AD5


            Beginning Principal:             $11,085,176.75    $11,090,026.96     $4,850.21     906.5604   906.9570   0.3967

            Interest Distribution:               $61,892.24        $61,919.32        $27.08       5.0616     5.0638   0.0022

            Ending Principal:                $10,551,924.04    $10,557,384.46     $5,460.42     862.9503   863.3968   0.4465
</TABLE>


<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                         Original          Revised          Variance      Original    Revised     Variance
  Distribution                           --------          -------          --------      --------    -------     --------
      Date
        10/15/96                                                                         Per $1,000  Per $1,000  Per $1,000
                                                                                             of          of          of
                                                                                          Original    Original    Original 
                                                                                          Principal   Principal   Principal
                                          Dollars           Dollars          Dollars       Balance     Balance     Balance
                                          -------           -------          -------       -------     -------     -------
<S>         <C>                        <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:        $253,240,531.39   $253,371,564.28   $131,032.89     862.9503   863.3968   0.4465

            Interest Distribution:        $1,382,271.23     $1,382,986.46       $715.23       4.7103     4.7127   0.0024

            Ending Principal:           $241,499,007.73   $241,630,530.48   $131,522.75     822.9395   823.3877   0.4482


Class B     Cusip #058904AD5


            Beginning Principal:         $10,551,924.04    $10,557,384.46     $5,460.42     862.9503   863.3969   0.4466

            Interest Distribution:           $58,914.91        $58,945.40        $30.49       4.8181     4.8206   0.0025

            Ending Principal:            $10,062,682.98    $10,068,163.81     $5,480.83     822.9394   823.3877   0.4481
</TABLE>


<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                         Original          Revised          Variance      Original    Revised     Variance
  Distribution                           --------          -------          --------      --------    -------     --------
      Date
        11/15/96                                                                         Per $1,000  Per $1,000  Per $1,000
                                                                                             of          of          of
                                                                                          Original    Original    Original 
                                                                                          Principal   Principal   Principal
                                          Dollars           Dollars          Dollars       Balance     Balance     Balance
                                          -------           -------          -------       -------     -------     -------
<S>         <C>                        <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:        $241,499,007.73   $241,630,530.48   $131,522.75     822.9395   823.3877   0.4482

            Interest Distribution:        $1,318,182.08     $1,318,899.98       $717.90       4.4919     4.4943   0.0024

            Ending Principal:           $228,607,918.97   $228,750,063.39   $142,144.42     779.0114   779.4958   0.4844


Class B     Cusip #058904AD5


            Beginning Principal:         $10,062,682.98    $10,068,163.81     $5,480.83     822.9395   823.3877   0.4482

            Interest Distribution:           $56,183.31        $56,213.91        $30.60       4.5947     4.5972   0.0025

            Ending Principal:             $9,525,542.30     $9,531,465.71     $5,923.41     779.0114   779.4958   0.4843
</TABLE>


<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                         Original          Revised          Variance      Original    Revised     Variance
  Distribution                           --------          -------          --------      --------    -------     --------
      Date
        12/15/96                                                                         Per $1,000  Per $1,000  Per $1,000
                                                                                             of          of          of
                                                                                          Original    Original    Original 
                                                                                          Principal   Principal   Principal
                                          Dollars           Dollars          Dollars       Balance     Balance     Balance
                                          -------           -------          -------       -------     -------     -------
<S>         <C>                        <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:         $228,607,918.97   $228,750,063.39   $142,144.42     779.0114   779.4958   0.4844

            Interest Distribution:         $1,247,818.22     $1,248,594.10       $775.88       4.2521     4.2547   0.0026

            Principal Distribution:       $10,745,727.41    $10,824,119.71    $78,392.30      36.6175    36.8846   0.2671

            Ending Principal:            $217,862,191.56   $217,925,943.68    $63,752.12     742.3940   742.6112   0.2172


Class B     Cusip #058904AD5


            Beginning Principal:           $9,525,542.30     $9,531,465.71     $5,923.41     779.0114   779.4958   0.4844

            Interest Distribution:            $53,184.28        $53,217.35        $33.07       4.3495     4.3522   0.0027

            Principal Distribution:          $447,748.63       $451,015.05     $3,266.42      36.6175    36.8846   0.2671

            Ending Principal:              $9,077,793.67     $9,080,450.66     $2,656.99     742.3940   742.6112   0.2172
</TABLE>

<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                         Original          Revised          Variance      Original    Revised     Variance
  Distribution                           --------          -------          --------      --------    -------     --------
      Date
        01/15/97                                                                         Per $1,000  Per $1,000  Per $1,000
                                                                                             of          of          of
                                                                                          Original    Original    Original 
                                                                                          Principal   Principal   Principal
                                          Dollars           Dollars          Dollars       Balance     Balance     Balance
                                          -------           -------          -------       -------     -------     -------
<S>         <C>                        <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7

            Beginning Principal:         $217,862,191.56   $217,925,943.68   $63,752.12     742.3940   742.6112   0.2172

            Interest Distribution:         $1,189,164.46     $1,189,512.44      $347.98       4.0522     4.0534   0.0012

            Principal Distribution:       $10,236,893.55    $10,247,042.33   $10,148.78      34.8836    34.9181   0.0346

            Ending Principal:            $207,625,298.01   $207,678,901.35   $53,603.34     707.5104   707.6931   0.1827


Class B     Cusip #058904AD5


            Beginning Principal:           $9,077,793.67     $9,080,450.66    $2,656.99     742.3940   742.6113   0.2173

            Interest Distribution:            $50,684.35        $50,699.18       $14.83       4.1450     4.1462   0.0012

            Principal Distribution:          $426,546.74       $426,969.62      $422.88      34.8836    34.9181   0.0346

            Ending Principal:              $8,651,246.93     $8,653,481.04    $2,234.11     707.5104   707.6931   0.1826
</TABLE>

<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                         Original          Revised          Variance      Original    Revised     Variance
  Distribution                           --------          -------          --------      --------    -------     --------
      Date
        02/17/97                                                                         Per $1,000  Per $1,000  Per $1,000
                                                                                             of          of          of
                                                                                          Original    Original    Original 
                                                                                          Principal   Principal   Principal
                                          Dollars           Dollars          Dollars       Balance     Balance     Balance
                                          -------           -------          -------       -------     -------     -------
<S>         <C>                        <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:         $207,625,298.01   $207,678,901.35    $53,603.34    707.5104   707.6931   0.1827

            Interest Distribution:         $1,133,288.08     $1,133,580.67       $292.59      3.8618     3.8628   0.0010

            Principal Distribution:        $9,994,861.40    $10,304,451.00   $309,589.60     34.0588    35.1138   1.0550

            Ending Principal:            $197,630,436.61   $197,374,450.35  ($255,986.26)   673.4516   672.5793  -0.8723


Class B     Cusip #058904AD5


            Beginning Principal:           $8,651,246.93     $8,653,481.04     $2,234.11    707.5104   707.6931   0.1827

            Interest Distribution:            $48,302.80        $48,315.27        $12.47      3.9503     3.9513   0.0010

            Principal Distribution:          $416,461.84       $429,361.70    $12,899.86     34.0588    35.1138   1.0550

            Ending Principal:              $8,234,785.09     $8,224,119.34   ($10,665.75)   673.4516   672.5793  -0.8724
</TABLE>

<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                         Original          Revised          Variance      Original  s  Revised     Variance
  Distribution                           --------          -------          --------      --------    -------     --------
      Date
        03/17/97                                                                         Per $1,000  Per $1,000  Per $1,000
                                                                                             of          of          of
                                                                                          Original    Original    Original 
                                                                                          Principal   Principal   Principal
                                          Dollars           Dollars          Dollars       Balance     Balance     Balance
                                          -------           -------          -------       -------     -------     -------
<S>         <C>                        <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:         $197,630,436.61   $197,374,450.35  ($255,986.26)   673.4516   672.5793    -0.8723

            Principal Distribution:        $9,294,701.30     $9,525,054.08   $230,352.78     31.6729    32.4579     0.7850

            Ending Principal:            $188,335,735.31   $187,849,396.27  ($486,339.04)   641.7787   640.1214    -1.6573


Class B     Cusip #058904AD5


            Beginning Principal:           $8,234,785.09     $8,224,119.34   ($10,665.75)   673.4516   672.5793    -0.8723

            Principal Distribution:          $387,287.86       $396,886.10     $9,598.24     31.6729    32.4579     0.7850

            Ending Principal:              $7,847,497.23     $7,827,233.24   ($20,263.99)   641.7787   640.1214    -1.6573
</TABLE>

<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                         Original          Revised          Variance      Original    Revised     Variance
  Distribution                           --------          -------          --------      --------    -------     --------
      Date
        04/15/97                                                                         Per $1,000  Per $1,000  Per $1,000
                                                                                             of          of          of
                                                                                          Original    Original    Original 
                                                                                          Principal   Principal   Principal
                                          Dollars           Dollars          Dollars       Balance     Balance     Balance
                                          -------           -------          -------       -------     -------     -------
<S>         <C>                        <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:     $188,335,735.31   $187,849,396.27  ($486,339.04)     641.7787   640.1214    -1.6573

            Principal Distribution:   $10,113,132.59    $10,433,897.73   $320,765.14       34.4618    35.5549     1.0930

            Ending Principal:        $178,222,602.72   $177,415,498.54  ($807,104.18)     607.3169   604.5666    -2.7503


Class B     Cusip #058904AD5


            Beginning Principal:       $7,847,497.23     $7,827,233.24   ($20,263.99)     641.7787   640.1215    -1.6572

            Principal Distribution:      $421,389.92       $434,755.43    $13,365.51       34.4618    35.5549     1.0930

            Ending Principal:          $7,426,107.31     $7,392,477.81   ($33,629.50)     607.3169   604.5666    -2.7504
</TABLE>

<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                              Original          Revised          Variance      Original    Revised     Variance
  Distribution                                --------          -------          --------      --------    -------     --------
      Date
        05/15/97                                                                              Per $1,000  Per $1,000  Per $1,000
                                                                                                  of          of          of
                                                                                               Original    Original    Original 
                                                                                               Principal   Principal   Principal
                                               Dollars           Dollars          Dollars       Balance     Balance     Balance
                                               -------           -------          -------       -------     -------     -------
<S>         <C>                             <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:         $178,222,602.72   $177,415,498.54    ($807,104.18)     607.3169   604.5666    -2.7503

            Principal Distribution:        $9,580,777.19     $9,840,874.84     $260,097.65       32.6478    33.5341     0.8863

            Ending Principal:            $168,641,825.53   $167,574,623.70  ($1,067,201.83)     574.6691   571.0325    -3.6366


Class B     Cusip #058904AD5


            Beginning Principal:           $7,426,107.31     $7,392,477.81     ($33,629.50)     607.3169   604.5666    -2.7503

            Principal Distribution:          $399,207.95       $410,045.60      $10,837.65       32.6478    33.5341     0.8863

            Ending Principal:              $7,026,899.36     $6,982,432.21     ($44,467.15)     574.6691   571.0325    -3.6367
</TABLE>

<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                              Original          Revised          Variance      Original    Revised     Variance
  Distribution                                --------          -------          --------      --------    -------     --------
      Date
        06/16/97                                                                              Per $1,000  Per $1,000  Per $1,000
                                                                                                  of          of          of
                                                                                               Original    Original    Original 
                                                                                               Principal   Principal   Principal
                                               Dollars           Dollars          Dollars       Balance     Balance     Balance
                                               -------           -------          -------       -------     -------     -------
<S>         <C>                             <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:         $168,641,825.53   $167,574,623.70  ($1,067,201.83)     574.6691   571.0325    -3.6366

            Principal Distribution:        $8,735,811.20     $8,923,027.17     $187,215.97       29.7684    30.4064     0.6380

            Ending Principal:            $159,906,014.33   $158,651,596.53  ($1,254,417.80)     544.9007   540.6261    -4.2746


Class B     Cusip #058904AD5


            Beginning Principal:           $7,026,899.36     $6,982,432.21     ($44,467.15)     574.6691   571.0325    -3.6366

            Principal Distribution:          $364,000.25       $371,801.09       $7,800.84       29.7684    30.4064     0.6380

            Ending Principal:              $6,662,899.11     $6,610,631.12     ($52,267.99)     544.9007   540.6261    -4.2746
</TABLE>

<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                              Original          Revised          Variance      Original    Revised     Variance
  Distribution                                --------          -------          --------      --------    -------     --------
      Date
        07/15/97                                                                              Per $1,000  Per $1,000  Per $1,000
                                                                                                  of          of          of
                                                                                               Original    Original    Original 
                                                                                               Principal   Principal   Principal
                                               Dollars           Dollars          Dollars       Balance     Balance     Balance
                                               -------           -------          -------       -------     -------     -------
<S>         <C>                             <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:        $159,906,014.33     $158,651,596.53    ($1,254,417.80)  544.9007   540.6261    -4.2746


            Ending Principal:           $150,613,091.67     $149,370,946.81    ($1,242,144.86)  513.2338   509.0011    -4.2328


Class B     Cusip #058904AD5


            Beginning Principal:          $6,662,899.11       $6,610,631.12       ($52,267.99)  544.9007   540.6261    -4.2745


            Ending Principal:             $6,275,685.36       $6,223,928.76       ($51,756.60)  513.2338   509.0011    -4.2328
</TABLE>

<PAGE>

Banc One Auto Grantor Trust 1996-B
Reconciliation between revised
and original investor reports

<TABLE>
<CAPTION>
                                              Original          Revised          Variance      Original    Revised     Variance
  Distribution                                --------          -------          --------      --------    -------     --------
      Date
        08/15/97                                                                              Per $1,000  Per $1,000  Per $1,000
                                                                                                  of          of          of
                                                                                               Original    Original    Original 
                                                                                               Principal   Principal   Principal
                                               Dollars           Dollars          Dollars       Balance     Balance     Balance
                                               -------           -------          -------       -------     -------     -------
<S>         <C>                             <C>               <C>               <C>             <C>        <C>        <C>
Class A     Cusip #058904AC7


            Beginning Principal:           $150,613,091.67   $149,370,946.81  ($1,242,144.86)   513.2338   509.0011    -4.2328

            Principal Distribution:          $8,401,167.53     $8,432,505.62      $31,338.09     28.6281    28.7349     0.1068

            Ending Principal:              $142,211,924.14   $140,938,441.19  ($1,273,482.95)   484.6058   480.2662    -4.3396


Class B     Cusip #058904AD5


            Beginning Principal:             $6,275,685.36     $6,223,928.76     ($51,756.60)   513.2338   509.0011    -4.2327

            Principal Distribution:            $350,056.45       $351,362.24       $1,305.79     28.6281    28.7349     0.1068

            Ending Principal:                $5,925,628.91     $5,872,566.52     ($53,062.39)   484.6058   480.2662    -4.3396
</TABLE>