Bank Accountant Course

Lesson 1 • Double-Entry Mechanics in Banking

Applies double-entry bookkeeping to core banking transactions such as deposit intake and loan disbursement. Reinforces accuracy habits essential for all later journal work.

Lesson 2 • The Banking Business Model

Covers how banks generate revenue through interest spreads, fees, and services. Establishes the economic context that drives every accounting entry in subsequent chapters.

Lesson 3 • Regulatory and Reporting Framework

Introduces the supervisory bodies, reporting standards, and compliance obligations governing bank financial statements. Connects regulatory requirements to daily accounting decisions.

Lesson 1 • Write-Offs, Recoveries, and Restructuring

Records the removal of uncollectible loans and subsequent cash recoveries from the general ledger. Addresses troubled-debt restructuring and its measurement consequences.

Lesson 2 • Amortized Cost and Effective Interest

Teaches the effective interest method for recognizing interest income over a loan's life. Students construct amortization schedules and reconcile carrying amounts period by period.

Lesson 3 • Loan Origination and Initial Recognition

Covers the journal entries and fair-value measurement at loan origination, including fees and direct costs. Establishes the carrying-amount baseline used in all subsequent loan accounting.

Lesson 4 • Allowance for Credit Losses

Applies expected-credit-loss methodology to calculate and record the allowance for credit losses. Covers both collective and individual assessment approaches used in practice.

Lesson 1 • Time Deposits and Certificates

Records fixed-term deposits and certificates of deposit at amortized cost using the effective interest method. Connects to loan amortization concepts introduced in the prior chapter.

Lesson 2 • Demand and Savings Deposit Accounting

Covers daily journal entries for demand deposits, savings accounts, and related service charges. Establishes the liability recognition principles applied to all deposit products.

Lesson 3 • Wholesale Funding and Borrowings

Accounts for interbank borrowings, central bank facilities, and issued debt instruments. Demonstrates how funding mix affects interest expense and liquidity reporting.

Lesson 1 • Securities Classification Framework

Explains the three measurement categories for financial assets and the business-model test for classification. Provides the decision logic applied in every securities transaction that follows.

Lesson 2 • Securities Income and Disclosure

Aggregates coupon income, dividend income, and realized gains into the income statement. Prepares the securities note disclosures required in published financial statements.

Lesson 3 • Trading Securities and Derivatives

Accounts for securities held for short-term profit and introduces basic derivative instruments. Covers daily mark-to-market and the income statement impact of trading activity.

Lesson 4 • Fair Value Securities and Unrealized Gains

Marks equity and debt securities to fair value and routes unrealized changes to the correct financial statement. Distinguishes OCI treatment from profit-or-loss treatment with journal entries.

Lesson 1 • Cash Flow Statement for Banks

Prepares the indirect-method cash flow statement adapted for banking's unique operating activities. Addresses the classification of loan originations and deposit changes as operating cash flows.

Lesson 2 • Income Statement and Net Interest Margin

Builds the bank income statement from interest income through net profit, highlighting net interest margin. Connects every revenue and expense line to the journal entries recorded in prior chapters.

Lesson 3 • Statement of Financial Position

Constructs the bank balance sheet with proper ordering, netting rules, and regulatory line items. Integrates loan, deposit, and securities balances from earlier chapters into one report.

Lesson 4 • Notes and Disclosures

Drafts the mandatory notes covering accounting policies, risk exposures, and fair value hierarchies. Ensures the financial statement package meets both reporting standards and supervisory expectations.

Lesson 1 • Accrual and Adjustment Entries

Records period-end accruals for interest, provisions, and prepayments to achieve accurate period matching. Connects to the interest accrual methods established in the loan and deposit chapters.

Lesson 2 • Trial Balance Review and Sign-Off

Performs analytical review of the post-close trial balance to detect anomalies before reporting. Establishes the sign-off controls that provide assurance to senior management and auditors.

Lesson 3 • Close Cycle Planning and Scheduling

Defines the sequence of tasks, owners, and deadlines that constitute a bank's monthly close calendar. Establishes the workflow discipline required before executing any individual close step.

Lesson 4 • Intercompany and Nostro Reconciliation

Clears intercompany balances and reconciles nostro accounts to correspondent bank statements. Identifies and resolves timing differences and unmatched items within defined tolerances.

Lesson 1 • Supervisory Reporting Returns

Prepares the standard prudential data returns submitted to banking supervisors on a periodic basis. Covers data mapping from the general ledger to regulatory report templates.

Lesson 2 • Capital Adequacy Framework

Explains the tiered capital structure, minimum ratio requirements, and the purpose of capital buffers. Provides the regulatory context that shapes capital management decisions throughout this chapter.

Lesson 3 • Leverage and Liquidity Ratios

Calculates the leverage ratio, liquidity coverage ratio, and net stable funding ratio from balance sheet data. Demonstrates how funding and asset decisions affect these supervisory metrics.

Lesson 4 • Regulatory Capital Reconciliation

Reconciles accounting equity to regulatory capital by applying prescribed deductions and adjustments. Highlights differences between GAAP equity and supervisory capital that accountants must track.

Lesson 1 • Business Combinations and Acquisitions

Applies acquisition accounting to bank mergers, including fair value of acquired loan portfolios. Covers goodwill recognition, day-two accounting, and subsequent impairment testing.

Lesson 2 • Consolidation of Banking Subsidiaries

Prepares consolidated financial statements for banking groups, eliminating intercompany transactions. Addresses special-purpose entities and variable-interest-entity consolidation judgments.

Lesson 3 • Fair Value Measurement Challenges

Addresses Level 3 fair value estimation for illiquid loans, structured products, and private equity. Covers model validation, sensitivity disclosures, and auditor scrutiny of unobservable inputs.

Lesson 4 • Lease and Fixed Asset Accounting

Records right-of-use assets and lease liabilities for bank premises and equipment under current standards. Covers depreciation, impairment, and disposal of bank-owned fixed assets.