Description
This training is intended for all people who must master the fundamentals of bank accounting and read bank financial statements to carry out their professional missions or to better collaborate with accounting services in a transversal manner.
Who is this training for ?
For whom ?
Any person from a banking establishment wishing to learn about bank accounting.
Prerequisites
None.
Training objectives
Training program
- Define the framework for general banking accounting The role of accounting.
- The regulatory framework for bank accounting.
- The specificities of banking activity.
- Bank financial statements: publishable accounts: corporate and consolidated; regulatory reporting: Corep, Finrep.
- Accounting under French standards and IFRS.
- Understanding the bank balance sheet
- Asset and liability items.
- Banking specificities.
- Presentation of the off-balance sheet.
- Analyze the activity: the income statement Define the link between balance sheet and income statement.
- Distinguish between the different types of expenses and income.
- Banking particularities: NBI, cost of risk...
- Use the bank chart of accounts
- The chart of accounts: structure and organization.
- Attributes: definition and usefulness.
- Accounting coding rules.
- The concept debit and credit.
- Accounting obligations specific to banks.
- Account for simple banking transactions
- Treasury and interbank operations.
- Accounting for customer loans.
- Customer deposits.
- Methods devaluation.
- Finding your way around the accounting organization
- Collection of supporting documents.
- Accounting documents: journal, ledger, balance.
- Consistency checks between the different accounting statements.
- Construct financial statements
- End of year operations.
- Closing operations: regularizations; depreciation; provisions.
- Construction of the balance sheet and income statement.
