Credit accounting and charges

Credit accounting and charges

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Accounting for Banking (ACC 250)

Unit 7: Accounting for Credit and Advances

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

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

Curriculum Scope

• Accounting treatment of different types of credit
• Loan processing charges, interest and commission and their accounting treatment

Detailed Microsyllabus

1. Credit accounting

   1. Record lending, repayments and outstanding balances.
   2. Different product structures.
   3. Use the exercise's recognition and measurement framework.

2. Income and charges

   1. Loan-processing charges, interest and commission.
   2. Timing and adjustments under stated rules.
   3. Reconcile entries with facility 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.