BANK ACCOUNTING
by Nguyễn Thị Ngọc Hà
1. Module Objectives
1.1. Acquire fundamental knowledge of bank accounting / typical banking transactions.
1.2. Understand principles, methods, procedures of recording typical banking transactions.
1.3. Apply accounting principles, standards and practices to record typical banking transactions.
2. Assessment details
2.1. 1st mid-term Test (Skill 1, 2) Paper based or computer based multiple choice questions (Ending of 27st period.)
2.2. 2nd mid-term Test (Skill 1, 2, 3) Paper based or computer based multiple choice questions ( Ending of 44th period.)
2.3. Final Exam (All learning outcomes: skill 1 to 3) Entire semester’s work; both short answer questions and exercises
3. Textbook and Reference
3.1. Nguyen Minh Phuong, (2018), Bank Accounting, 2nd ed, Banking Faculty, Banking Academy of Vietnam
3.2. Nguyễn Hồng Yến et al. (2018). Kế toán Ngân hàng, Học viện Ngân hàng
3.3. Vietnamese accounting standards
3.4. IFRS (IFRS 9, IFRS 7, IAS 32)
3.5. Articles and journals: Banking Science and Training Review, Accounting Review
3.6. Websites: - State bank of Vietnam: http://www.sbv.gov.vn - Ministry of Finance: http://www.mof.gov.vn - International accounting standard board IASB: http://www.iasb.org - Vietcombank: http://www.vcb.com.vn - Techcombank: : http://www.techcombank.com.vn - Ernst&Young: http://www.ey.com - KPMG: http://www.kpmg.com
4. Module Content
4.1. Chap 1. Introduction to bank accounting ( 6 periods)
4.1.1. Accounting for bank business.
4.1.2. Structure and operation of bank accounting system.
4.1.3. Accounts and account system used in Bank accounting.
4.1.4. Some key issues
4.1.5. Financial Statementsh
4.2. Chap 2. Accounting for financial assets under IFRS ( 9 periods)
4.2.1. Introduction about accounting for Financial assets
4.2.2. Accounting for financial assets under IFRS
4.3. Chap 3.Accounting for financial liabilities under IFRS ( 9 periods)
4.3.1. Overview of financial liabilities
4.3.2. Accounting for financial liabilities under IFRS
4.4. Chap 4. Accounting for equity under IFRS ( 6 periods)
4.4.1. Overview of equity in banks
4.4.2. Accounting for equity under IFRS