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
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 Economics (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