Bank accounting
by Phạm Đăng Chính
1. Chapter 2: Accounting for Financial Assets in Banks under IFRS (period 7 - 15)
1.1. Distinguish bank accounting from accounting for other types of business in term of accounting objects, features, accounts and accounting vouchers/documents.
1.1.1. Introduction about accounting for Financial assets
1.1.2. Accounting for financial assets under IFRS
2. Chapter 4: Accounting for Equity under IFRS(period 34 - 39)
2.1. Acquire principles of recording typical transactions, memorize accounting documents, accounts.
2.1.1. Overview of equity in banks
2.1.2. Accounting for equity under IFRS
3. Chapter 1: Introduction to bank accounting (period 1-6)
3.1. Acquire concept of bank accounting and its roles in banking business.
3.1.1. Accounting for bank business
3.1.2. Structure and operation of bank accounting system
3.1.3. Accounts and account system used in Bank
3.1.4. Some key issues
3.1.5. Financial Statements
4. Chapter 3: Accounting for Financial Liabilities in Banks under IFRS (period 22 - 30)
4.1. Acknowledge the structure and the operation of accounting system at a commercial bank.
4.1.1. Overview of financial liabilities
4.1.2. Accounting for financial liabilities under IFRS