EPOKA UNIVERSITY
FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
DEPARTMENT OF BANKING AND FINANCE
COURSE SYLLABUS
2024-2025 ACADEMIC YEAR
COURSE INFORMATIONCourse 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) | Dr. Fatbardha Morina fmorina@epoka.edu.al |
| 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 | ||
| 1 | The students gain the ability to look at the problems of daily life from a broader perspective with an increased awareness of the importance of moral/ethical considerations and professional integrity in the workplace. | |
| 2 | They develop their knowledge and understanding of banking and finance including concepts, theories, and analytical tools that serve both in national and international markets. | |
| 3 | They gain an understanding of the role of financial management in business firms and the essentials of corporate finance and further develop their knowledge in the field. | |
| 4 | They are able to apply valuation models to estimate the price of different financial assets, measure risk and describe the risk-return tradeoff. | |
| 5 | They are provided with the knowledge and understanding of the regulatory framework and functioning of banking system and central banking as well as international banking system. | |
| 6 | They are able to understand and use fundamental economic theories and tools to solve economic problems in banking and financial services industry. | |
| 7 | They have the ability to develop and utilize accounting, financial and economic data as well as other information to solve different business problems by making use of basic mathematical and statistical models. | |
| 8 | They are expected to develop their numerical and IT skills as well as knowledge of databases in order to address the significant development in the delivery and use of financial services known as FinTech. | |
| 9 | They develop their ability to think critically, do research, analyze, interpret, draw independent conclusions, and communicate effectively, both individually and as part of a team. | |
| 10 | They are provided with opportunities to acquire the necessary skills and competencies to develop professionalism in the banking and financial services industry or to move on to further study within the discipline. | |
|
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
|
|
KjoRemarks: This course is based more on accounting practice and in order for students to better master this subject as well as other accounting subjects, an internship in an accounting office would be very valuable. The university should encourage students more and increase the opportunities for students to complete as many internships as possible with businesses. lende bazohet me shume ne praktike kontabile dhe me qellim qe studentet ta pervetesojne sa me mire kete lende si dhe lendet e tjera te kontabilitetit, do ishte shume e vlefshme praktika ne nje zyre kontabile. Universiteti duhet ti nxise me shume studentet dhe te shtoje mundesite qe studentet te kryejne sa me shume praktike prane bizneseve. |