Accounting of Financial and Banking Institutions

 


 

 

[Accounting of Financial and Banking Institutions] Syllabus

[Second Semester]   2018/2019

Instructor Information

Instructor

Email

Office Location & Hours

[Dr.Samar Habib]

[kanj1@scs-net.org]

[Location, Hours, Days]

General Information

Description

The purpose of the course is to introduce students to the nature of the work of banks, the role they play as a mediator between the saving process and the use of funds to achieve the return of banks, as well as how to achieve balance between the objectives of banks in profitability and liquidity and safety and how to deal with the accounting restrictions registered from the point of view of the bank.

Expectations and Goals

The course aims to introduce the student to the basic accounting concepts that are adopted and applied in banks, which include the accounting restrictions that banks register and based on the accounting departments.

Language(s) of Instruction:  Arabic                 Textbook(s) Language(s):     Arabic

Course Materials

Required Text

- University of Damascus University book entitled Banking Accounting.

Course Schedule

 

Week

Topic

Reading

Exercises

1

9/2/- 14/2

The origins and types of banks

 

....

2

16/2/- 21/2

Types and differences between bank accounts

 

 

3

23/2/- 28/2

The advantages offered by the bank to its customers of different categories

 

 

4

2/3/-7/3

Accounting charges in the current accounts and deposits section

 

 

5

9/3- 14/3

Solve problems on the first section

 

Add practical cases from the reference book and some theoretical questions to distinguish between types of calculations

6

16/3-21/3

Accounting restrictions in the Commercial Securities Department

 

 

7

23/3-28/3

Solve problems on the second section

 

Add practical cases from the reference book

8

30/3-4/3

Accounting restrictions in the Banking Guarantees Section

 

 

9

6/4-11/4

Solve problems on the third section

 

Add practical cases from the reference book

10

13/4-18/4

Accounting restrictions in the documentary credits section

 

 

11

20/4-26/4

Solve issues on Section IV

 

 

12

27/4-2/5

Department of foreign remittances

 

 

13

4/5-9/5

Preparation of final accounts in banks' books

 

Add practical cases from the reference book

14

11/5-27/5

 

 

....

15

18/5-23/5

 

 

 

Testing Schedule

test

Date

Subject

Reading

Type

language

% of final grade

Quizz 1

27/10

 

 

MCQ/written

Arabic

10

Quizz 2

8/12

 

 

MCQ/written

Arabic

10

Activity

29/12

 

 

 

 

10

Final Exam

5/1/2019

 

 

MCQ/written

Arabic

70

 

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