Accounting for Banking syllabus

Accounting for Banking

• 1 Introduction (4 LHs)

  • Bank account and accounting foundations
  • Banking industry evolution in Nepal
  • Bank types, functions and challenges
  • BAFIA and NRB unified directives
  • GAAP, NAS, IAS, NFRS and IFRS
• 2 Accounting for Deposit (3 LHs)

  • Account opening, operation and closure
  • Deposit account types
  • Interbank and NRB short-term borrowing
  • Pay-in slips and cheques
  • Electronic cheque clearing
• 3 Accounting for Guarantee and Margin Deposit (3 LHs)

  • Guarantee concept, needs and types
  • Guarantee issue accounting
  • Margin deposit concept, process and evaluation
  • Service charges and accounting
• 4 Letter of Credit (LC) (3 LHs)

  • LC concept, needs, types and parties
  • LC documents and trade finance
  • ICC UCP and NRB regulations
  • LC accounting treatment
• 5 Accounting for Remittance (3 LHs)

  • Remittance concept, importance, types and parties
  • Demand drafts and advice accounting
  • Books of original entry
  • Telegraphic and mail transfer
  • Branch reconciliation
• 6 Accounting for Credit and Advances (3 LHs)

  • Credit concepts and types
  • Feasibility and six C's risk analysis
  • Credit accounting, charges, interest and commission
  • Loan collection and recovery
  • Credit risk management and creation
• 7 Accounting for Treasury Management (3 LHs)

  • Treasury management and its dimensions
  • Market, liquidity, investment and foreign-exchange risk
  • Asset-liability management
  • NOSTRO and VOSTRO agency ledgers
• 8 Banking Technology Products (2 LHs)

  • Banking software and card operations
  • Telephone, mobile, internet and e-banking
  • SWIFT and branchless banking
• 9 Concept of BASEL Framework (2 LHs)

  • BASEL concept and importance
  • Capital measurement and capital standards
• 10 Anti Money Laundering (AML) (2 LHs)

  • AML concept, importance and Act
  • Know Your Customer
• 11 Preparation of Financial Statements under NFRS (12 LHs)

  • Bank reconciliation statements
  • Trial balance and transaction verification
  • Profit and loss and other comprehensive income
  • Statement of financial position
  • Cash-flow and changes-in-equity statements
  • Required financial statement disclosures
• 12 Financial Statements Analysis (8 LHs)

  • Ratio-analysis concepts and limitations
  • Profitability and shareholder ratios
  • Liquidity and activity ratios
  • Staff efficiency and gearing ratios
  • Cash-flow and asset-quality ratios
  • Earnings and capital-adequacy ratios