INTERNATIONAL BURCH UNIVERSITY
Faculty of Economics and Social Sciences
Department of Banking and Finance
2016-2017

SYLLABUS
Code Name Level Year Semester
BAF 207 Bank Accounting and Reporting Undergraduate 2 Fall
Status Number of ECTS Credits Class Hours Per Week Total Hours Per Semester Language
Compulsory 5 2 + 1 119 English

Instructor Assistant Coordinator
Elvisa Buljubašić, Senior Teaching Assistant Elvisa Buljubasic Elvisa Buljubašić, Senior Teaching Assistant
[email protected] [email protected] no email

This course is designed to cover the basic of bank accounting framework, including accounting for core banking operations, reporting of financial assets and liabilities and equity instruments. Course will also provide the basic knowledge of regulatory disclosure requirements according to International Financial Reporting Standards (IFRS) and GAAP.

COURSE OBJECTIVE
This course aims to ensure students manage basic understanding of the major processes and features of bank accounting related to core banking operations and basic overview of international accounting standards (IAS and GAAP, local legislation).

COURSE CONTENT
Week
Topic
  1. Introduction
  2. Functions and forms of banking
  3. Bank financial statements and chart of accounts
  4. Fixed and intangible assets - Recording bank’s transactions
  5. Cash and receivables
  6. Long term and short term loans
  7. Preparation for midterm exam
  8. Midterm exam
  9. Short-term liabilities
  10. Long term liabilities
  11. Stakeholder's equity
  12. Revenues and expenses – transactions recording
  13. Bank's financial statement analysis - CAMELS Analysis
  14. Bank's financial statement analysis - CAMELS Analysis
  15. Preparation for final exam

LABORATORY/PRACTICE PLAN
Week
Topic

    TEACHING/ASSESSMENT
    Description
    • Interactive Lectures
    • Practical Sessions
    • Excersises
    • Presentation
    • Discussions and group work
    • Problem solving
    • Assignments
    Description (%)
    Method Quantity Percentage (%)
    Homework15
    Midterm Exam(s)130
    Presentation110
    Term Paper110
    Attendance15
    Final Exam140
    Total: 100
    Learning outcomes
    • Explain the functions and forms of banking
    • Outline and define the main categories of bank\\
    • Perform basic analysis of financial statements of banks and evaluate the performance, financial condition and management effectiveness.
    • Employ the information from financial statements to evaluate management control systems and provide feedback for managerial decisions.
    • Develop critical thinking and problem-solving skills in the context of maintaining the financial health of the bank and successful Bank management. Recognize when action/change is needed
    TEXTBOOK(S)
    • James M. Wahlen, Jefferson P. Jones Auburn . Intermediate Accounting: Reporting and Analysis, 1st Edition

    ECTS (Allocated based on student) WORKLOAD
    Activities Quantity Duration (Hour) Total Work Load
    Lecture (14 weeks x Lecture hours per week)15230
    Laboratory / Practice (14 weeks x Laboratory/Practice hours per week)15115
    Midterm Examination (1 week)122
    Final Examination(1 week)122
    Preparation for Midterm Examination11515
    Preparation for Final Examination13030
    Assignment / Homework/ Project11515
    Seminar / Presentation11010
    Total Workload: 119
    ECTS Credit (Total workload/25): 5