Bank reconciliation

Accounting for Banking

• 1 Introduction

  • Accounts and accounting foundations
  • Banking development and institutions
  • Banking legislation and NRB directives
  • Accounting and reporting standards
• 2 Accounting for Deposit

  • Accounts and deposit types
  • Interbank and NRB borrowing
  • Vouchers, cheques and clearing
  • Service charge accounting
• 3 Accounting for Bills for Collection

  • Bills and outward collection
  • Endorsement and collection procedures
  • Inward collection and charges
  • Debit notes and dishonoured bills
• 4 Accounting for Guarantee and Margin Deposit

  • Guarantees and liabilities
  • Guarantee accounting
  • Margin deposits and service charges
• 5 Letter of Credit (LC)

  • Letters of credit and documentation
  • Trade finance and UCP
  • Regulation and accounting
• 6 Accounting for Remittance

  • Remittance foundations
  • Drafts and accounting records
  • Transfers and branch reconciliation
• 7 Accounting for Credit and Advances

  • Credit products and security
  • Feasibility and risk analysis
  • Credit accounting and charges
  • Recovery and credit risk
• 8 Accounting for Cash Transactions

  • Cash books and records
  • Bank reconciliation
• 9 Accounting for Treasury Management

  • Treasury foundations
  • Risk and portfolio management
  • NOSTRO and VOSTRO ledgers
• 10 Banking Technology Products

  • Software and card products
  • Remote banking channels
  • SWIFT and branchless banking
• 11 Concept of BASEL Framework

  • BASEL and capital standards
• 12 Anti Money Laundering (AML)

  • AML and legislation
  • Know your customer
• 13 Accounting for Decision Making

  • Capital budgeting evaluation
  • Cost-volume-profit evaluation
• 14 Preparation of Financial Statements

  • Foundations and ledger preparation
  • Primary financial statements
  • Financial statement disclosures
• 15 Financial Statements Analysis

  • Analysis foundations
  • Profitability and shareholder ratios
  • Liquidity and activity ratios
  • Gearing and cash flow ratios
  • Asset quality, earnings and capital adequacy
• 16 Project Work

  • Project requirement
  • Assignment and preparation