INTERNATIONAL BURCH UNIVERSITY
Faculty of Economics and Social Sciences
Department of Banking and Finance
||Bank Accounting and Reporting
||Number of ECTS Credits
||Class Hours Per Week
||Total Hours Per Semester
|Sanel Halilbegović, Assist. Prof. Dr.
||Uğur ERGUN, Assoc. Prof. Dr.
|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.
- Bosnian Bank Accounting Ssytem
- Sources and Specifications of Bank Accounting
- Charts of Accounts in Credit Institutions
- Regulatory Requirements(BAFI, Financial Reports)
- Operations in Relation with the Central Bank
- Correspondant Banking Operations
- Midterm Exam
- Repo Operations
- Foreign Currency Operations
- Deposit Operations and Means of Payment
- Customer Credit Operations
- Accounting of Provisions
- Off-balance Sheet Commitments
- Contemporary bank Accounting and Regulation.
- Case Studies
| Midterm Exam(s)||1||30|
| Final Exam||1||50|
- 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.
- 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
|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|