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HND 2 Accounting For Banking Syllabus

The document outlines an accounting course for banking and finance students. The course titled "Accounting for Banking" is intended to help students understand banking transactions and financial statements. It will last 75 hours over one semester. Students will learn about recording customer deposits, savings accounts, loans, value recovery operations, and preparing bank financial statements. Teaching methods will include lectures, tutorials, presentations and exercises. Students will be evaluated through assignments, tests, and a final exam. The course content will cover 5 chapters on these essential banking topics.

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serge folegwe
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387 views4 pages

HND 2 Accounting For Banking Syllabus

The document outlines an accounting course for banking and finance students. The course titled "Accounting for Banking" is intended to help students understand banking transactions and financial statements. It will last 75 hours over one semester. Students will learn about recording customer deposits, savings accounts, loans, value recovery operations, and preparing bank financial statements. Teaching methods will include lectures, tutorials, presentations and exercises. Students will be evaluated through assignments, tests, and a final exam. The course content will cover 5 chapters on these essential banking topics.

Uploaded by

serge folegwe
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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HND PROGRAMME

Banking and Finance DAC-IT-0013-03


LEVEL TWO

Page 1 out of 4

Date Purpose Drafted by : Validated by :


11/10/2020 Course Outline Mr. Folegwe Serge Mr. Folegwe Serge
I - Course Description

Course Title : ACCOUNTING FOR BKG Course Code : BFI 233

Language of instruction: ENGLISH Semester : FIRST

Academic Year : 2020/2021 Course Duration : 75 HRS

I-Course Description

Accounting in banks differs from that of traditional companies essentially by this characteristic.
In other structures, the accounting entry is the prerogative of the accountants alone. In banks
this is not quite the case. The recording of a transaction is reduced to its execution and is
carried out by the department that initiates it. The accounting department essentially plays the
role of control and validates the entries recorded.

II - Pre - requisite
Knowledge of financial accounting and banking and operation techniques
III - Pedagogic objectives
The course materials should enable students to:
a) Knowledge transmitted
At the end of this course, students must be able to understand;
 Definition of Banking and Accounting
 Be able to record all banking transactions.
 The importance of accounting in financial institutions
 Have a good mastery of all the different transactions carried out by financial
institutions.

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HND PROGRAMME
Banking and Finance DAC-IT-0013-03
LEVEL TWO

Page 2 out of 4

b) Know-how developed

At the end of this course, the student should be able to:

 Implement the knowledge acquired in this course.


 Be able not only to carry out accounting recording on banking transactions but must be
able to analyze financial statement.

c) Manners developed

At the end of this course every student should be able to acquire skill required to work in a
financial institution.
IV - Pedagogic methods, Evaluation modalities and Pedagogic tools.
The following pedagogic methods, tools and evaluation techniques will be used as
distinguished below;
a) Teaching Methods
 Lectures
 Tutorials
 Presentations
b) Evaluation Modalities
 Group assignments/presentations
 Mid semester test
 Final examination
c) Pedagogic Tools
 Blackboard
 Handouts (Notes)
 Application exercises

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HND PROGRAMME
Banking and Finance DAC-IT-0013-03
LEVEL TWO

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V - Course Content
This consists of the various materials to be covered as seen in the table below:
Title Content Hrs
General Introduction OVERVIEW OF BANKING COMPANIES
03
Business of Banking Companies
Chapter 1: CUSTOMERS’  Introduction
DEPOSITS  DEPOSIT IN ORDINARY ACCOUNTS
 SPECIAL REGIME DEPOSIT ACCOUNTS
 TERM DEPOSIT ACCOUNTS
 OVERDRAFTS AND SIGHT DEPOSIT ACCOUNTS 15
 CURRENT ACCOUNTS
 CHEQUE ACCOUNTS
 PASSBOOK ACCOUNTS
 OTHER CUSTOMER ACCOUNTS
 PASSBOOK ACCOUNTS
Chapter 2: SAVING  TAXES RELATIVE TO SAVING ACCOUNTS
ACCOUNTS  HOUSING LOAN SCHEMES AND ACCOUNTS
 CASH BONDS 15

 CHARACTERISTICS OF LOANS
Chapter 3: LOANS  THE DURATION OF THE LOAN
15
 THE OBJECTIVE OF THE LOAN
 THE NATURE OF THE LOAN
 THE CATEGORIES OF LOAN BENEFICIARY
 CHARGES INVOLVE
 ACCOUNTS USED
 ACCOUNTING ENTRIES OF LOANS

 VALUE RECOVERY OPERATIONS WITHIN THE BANK


Chapter 4: VALUE  VALUE RECOVERY OPERATIONS WITHOUT THE BANK 07
RECOVERY OPERATIONS

Chapter 5: FINANCIAL  THE INCOME STATEMENT 20


STATEMENTS OF BANKS  SIGNIFICANT MANAGEMENT BALANCES
 The specimen of a bank income statement
 THE BALANCE SHEET
 The transition table of patrimonial account balances

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HND PROGRAMME
Banking and Finance DAC-IT-0013-03
LEVEL TWO

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 The specimen of the balance sheet

Bibliography 
1. ACCOUNTING FOR BANKING INSTITUTION by Nchendeh
2. Essentials for accounting for banking by Ngoh Pius
3. www.cours-gratuit.com

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