01 July, 2019.
03 July, 2019.
This training course aims to provide an initation to the major mechanisms of bank accounting, and features the recording of accounting entries related to several banking operations.
Participants would be able to treat accounting entries seamlessly and generate their reports timely.
Bank accounting frameworks
- Structure of bank operations
- Sources and specifications of bank accounting
- Charts of accounts in credit institutions
- Regulatory requirements
Cash flow and bulk operations accounting
- Operations in relation with the Central Bank
- Correspondent banking operations : nostro and vostro accounts
- Repo operations
- Foreign currency operations
Accounting of bank customer service operations
- Deposit operations and means of payment
- Customer credit operations
- Accounting of provisions
- Off-balance sheet commitments
Initiation to financial instruments accounting
- Accounting classification of financial instruments
- Operations on securities : for own account and for third party account
- Operations on derivatives : hedge accounting
- Introduction to the IAS 32 and 39 statements