COURSE INFORMATION Course Title: BANK ACCOUNTING AND REPORTING

Code	Course Type	Regular Semester	Theory	Practice	Lab	Credits	ECTS
BAF 336	C	6	3	0	0	3	6

Academic staff member responsible for the design of the course syllabus (name, surname, academic title/scientific degree, email address and signature)	NA
Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	Avenir Lleshanaku
Second Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	NA
Teaching Assistant(s) and Office Hours:	NA
Language:	English
Compulsory/Elective:	Elective
Classroom and Meeting Time:	E213 - 12.30 - 13.30 Saturdays
Course Description:	BAF 336- Bank Accounting and Reporting: Accounting in general, bank accounting versus merchandise/manufacturing accounting, balance sheet of a bank, income statement of a bank, cash flow statement, stockholders’ equity, income tax statement, annual report, shareholders’ meetings, agenda items, and cost of money.
Course Objectives:	Learning how to book main banking transactions, able to know banking accounting system in Albania, learning the accounts list used in Albanian banking system, preparing the yearly financial reports in banking, preparing the periodic financial reports of banking.

COURSE OUTLINE

Week	Topics
1	Bank accounts list and general accounting principals
2	Treasury and inter-banking transactions and their booking
3	Customer Transactions and their booking
4	Transactions with securities and their booking
5	Branches and interest transactions and their booking
6	Fixed and current assets transactions and their booking
7	Reserve funds for risks and expenses and their booking
8	MIDTERM
9	Other liabilities instruments and their booking
10	Interest rate transactions and their booking
11	Periodical financial reports of banking
12	Yearly financial reports of banking
13	IFRS financial reports of banking presentations 1
14	IFRS financial reports of banking presentations 2

Prerequisite(s):	In this course it is analyzed: Bank accounts list and general accounting principals, Main Banking Transactions and their booking, Yearly financial reports of banking, Periodic financial reports for banking, bank accounting versus merchandise/manufacturing.
Textbook:	Manual of Bank Accounting, BOA IFRS MANUAL BANK ACCOUNTING SEMINAR EXERCISES, BOA
Other References:	COURSE NOTES ACCOUNTING EXAMPLES
Laboratory Work:
Computer Usage:
Others:	No

COURSE LEARNING OUTCOMES

1	Learning the Albanian banking accounting plan.
2	Learning principals of accounting bookings
3	Learning banking accounts system.
4	Able to know the accounting documentation.
5	Able to know the banking accounts list.
6	Learning the banking transactions schemes.
7	Able to know the general accounting principles.
8	Able to book different banking transactions.
9	Learning yearly financial reports of banking.
10	Learning periodic financial reports of banking.

COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES (Blank : no contribution, 1: least contribution ... 5: highest contribution)

No	Program Competencies	Cont.
Bachelor in Banking and Finance (3 years) Program
1	The students are gained the ability to look at the problems of daily life from a broader perspective. They gain the needed skills not only to understand economic problems in banking and finance but also to construct a model and defend in meaningful way.	4
2	They have knowledge about the finance and banking.	5
3	They have knowledge about the money and banking.	5
4	They have knowledge about the international finance and banking.	4
5	They have ability to use mathematical and statistical methods in banking and finance.	3
6	They know how to use computer programs in both daily office usage and statistical data evaluations in banking and finance department.	3
7	They have necessary banking and finance skills that needed in private and public sector.	5
8	They are intended to be specialist in one of departmental fields that they choose from the list of general economics, finance economics, public finance, corporate finance, finance management, international finance markets and institutions, banking and central banking, international finance and banking, money and banking, international trade and banking.	5
9	They have ability to utilize fundamental economic theories and tools to solve economic problems in banking and finance.	4
10	They are aware of the fact that banking and finance is a social science and they respect the social perspectives and social values of the society’s ethics.	4

COURSE EVALUATION METHOD

Method	Quantity	Percentage
Midterm Exam(s)	1	30
Presentation	1	20
Quiz	2	10
Final Exam	1	30
	Total Percent:	100%

ECTS (ALLOCATED BASED ON STUDENT WORKLOAD)

Activities	Quantity	Duration(Hours)	Total Workload(Hours)
Course Duration (Including the exam week: 16x Total course hours)	16	3	48
Hours for off-the-classroom study (Pre-study, practice)	16	2	32
Mid-terms	1	10	10
Assignments	10	3	30
Final examination	1	10	10
Other	1	20	20
Total Work Load:			150
Total Work Load/25(h):			6
ECTS Credit of the Course:			6