INTERNATIONAL BURCH UNIVERSITY
Faculty of Economics and Social Sciences
Department of Banking and Finance
2014-2015

SYLLABUS
Code Name Level Year Semester
BAF 225 Bank Accounting and Reporting Undergraduate 1 Spring
Status Number of ECTS Credits Class Hours Per Week Total Hours Per Semester Language
5 0 English

Instructor Assistant Coordinator
Sanel Halilbegović, Assist. Prof. Dr. Zana Pekmez Uğur ERGUN, Assoc. Prof. Dr.
[email protected] no email

COURSE OBJECTIVE
The course is designed to the specifics of bank accounting and reporting of financial assets, financial liabilities and equity instruments. International Financial Reporting Standards and GAAP.This course aims to provide students an initation to the major mechanisms of bank accounting, and features the recording of accounting entries related to several banking operations.

COURSE CONTENT
Week
Topic
  1. Introduction
  2. Bosnian Bank Accounting Ssytem
  3. Sources and Specifications of Bank Accounting
  4. Charts of Accounts in Credit Institutions
  5. Regulatory Requirements(BAFI, Financial Reports)
  6. Operations in Relation with the Central Bank
  7. Correspondant Banking Operations
  8. Midterm Exam
  9. Repo Operations
  10. Foreign Currency Operations
  11. Deposit Operations and Means of Payment
  12. Customer Credit Operations
  13. Accounting of Provisions
  14. Off-balance Sheet Commitments
  15. Contemporary bank Accounting and Regulation.

LABORATORY/PRACTICE PLAN
Week
Topic

    TEACHING/ASSESSMENT
    Description
    • Lectures
    • Presentation
    • Assignments
    • Case Studies
    Description (%)
    Method Quantity Percentage (%)
    Quiz120
    Midterm Exam(s)130
    Final Exam150
    Total: 100
    Learning outcomes
    • Upon successful completion of this module students should receive the most complete coverage of bank accounting. Student should gain knowledge, skills, and experience to manage the bank costumers.
    TEXTBOOK(S)
    • Orumvense, J. (2012). Introduction to Bank Accounting: A Training Guide for Banking and Financial Institution.LAP LAMBERT Academic Publishing. (Compulsory)
    • Worlfel, C.J. (1993). The Handbook of Bank Accounting: Understanding and Applying Standards and Regulations, Bankers Pub.Co.(Auxiliary)

    ECTS (Allocated based on student) WORKLOAD
    Activities Quantity Duration (Hour) Total Work Load
    Lecture (14 weeks x Lecture hours per week) 0
    Laboratory / Practice (14 weeks x Laboratory/Practice hours per week) 0
    Midterm Examination (1 week) 0
    Final Examination(1 week) 0
    Preparation for Midterm Examination 0
    Preparation for Final Examination 0
    Assignment / Homework/ Project 0
    Seminar / Presentation 0
    Total Workload: 0
    ECTS Credit (Total workload/25): 0