COURSE INFORMATION Course Title: BANK ACCOUNTING AND REPORTING

Code	Course Type	Regular Semester	Theory	Practice	Lab	Credits	ECTS
BAF 336	B	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
Main Course Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	M.Sc. Avenir Lleshanaku alleshanaku@epoka.edu.al
Second Course Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	NA
Language:	English
Compulsory/Elective:	Compulsory
Study program: (the study for which this course is offered)	Bachelor in Banking and Finance (3 years)
Classroom and Meeting Time:	E-B32 Classroom, Tuesday, 12:45-13:30 hours
Teaching Assistant(s) and Office Hours:	NA
Code of Ethics:	Code of Ethics of EPOKA University Regulation of EPOKA University "On Student Discipline"
Attendance Requirement:
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.

BASIC CONCEPTS OF THE COURSE

1	Banking, finance and society
2	Regulations and bank risk culture
3	The future of trade finance
4	A new playbook for banks
5	Sustainable investment and the role of banks
6	Disrupting banking
7	Changing the face of banking and finance
8	Banking on identity
9	Blockchain and bankaccounting
10	The future of payments

COURSE OUTLINE

Week	Topics
1	Bank accounts list and general accounting principals. Luca Pacioli Father of Accounting. Double entry accounting. Mental accounting. Bank accounting exercises of BoA pg.5
2	Treasury and inter-banking transactions and their booking. Treasury bills. Treasury bills sale and purchase.Bank accounting exercises of BoA pg.10
3	Customer Transactions and their booking. Transactions with customers current accounts, loan accounts, suspense accounts, deposit accounts, saving accounts etc. Bank accounting exercises of BoA pg.15
4	Transactions with securities and their booking. Securities available for sale. Securities available for investment. Bank accounting exercises of BoA pg.20
5	Branches and interest transactions and their booking. Interbranch accounting. Transactions between branches on current accounts. Their relationship with head office. Bank accounting exercises of BoA pg.25
6	Fixed and current assets transactions and their booking. Purchasing fixed assets. Selling fixed assets. Their amortization funds. Bank accounting exercises of BoA pg.30
7	Reserve funds for risks and expenses and their booking. Non performing loans and their booking. Accounting entries of provisions as expenses. Bank accounting exercises of BoA pg. 40
8	MIDTERM. Accounting entries of different exercises for bank accounting
9	Other liabilities instruments and their booking. Accounting for different liability accounts including suspense accounts, deposit accounts etc. Bank accounting exercises of BoA pg.50
10	Interest rate transactions and their booking. Accrued interest concept applied on bank accounting. Bank accounting exercises of BoA pg.55
11	Periodical financial reports of banking. Monthly, quarterly, yearly and other periodic reporting. Bank accounting exercises of BoA pg.60
12	Yearly financial reports of banking. The concept of yearly reports. Their importance and reading the yearly reports including explanation of notes. Yearly financial reports according to BoA pg. 12-78
13	IFRS financial reports of banking presentations 1. Importance of IFRS in accounting for Albania and abroad. Student presentation of group project. Periodical financial reporting according to BoA pg. 80-127
14	IFRS financial reports of banking presentations 2. Student presentation of group project for reporting of some banks in albania and abroad. Notes on IFRS 9, BoA pg. 137

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(s):	Manual of Bank Accounting, BOA IFRS MANUAL BANK ACCOUNTING SEMINAR EXERCISES, BOA
Additional Literature:	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

COURSE EVALUATION METHOD

Method	Quantity	Percentage
Midterm Exam(s)	1	30
Presentation	1	20
Final Exam	1	40
Attendance		10
	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

CONCLUDING REMARKS BY THE COURSE LECTURER

Students should understand the power of change in banking and finance industry