Accounts and deposit types

Accounts and deposit types

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Accounting for Banking (ACC 250)

Unit 2: Accounting for Deposit

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of accounts and deposit types.
• Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

• Account Opening, operations and closure of bank account
• Concept and types of deposit: current, saving, time or fixed account, hybrid or flexi deposit, calls deposit account, margin account, foreign currency account, special foreign currency account
• Process of opening accounts

Detailed Microsyllabus

1. Account operations

   1. Opening, operating and closing an account.
   2. Customer information and prescribed documentation.
   3. Authorization and record checks.

2. Deposit products

   1. Current, savings, fixed and hybrid deposits.
   2. Call, margin and foreign-currency accounts.
   3. Compare product features using supplied institutional terms.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 63–66.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.