Dedika is a platform where you learn by doing—like creating a business proposal, becoming a nail technician, or mastering a new tool. No matter your goal, the best content on the topic already exists. But it’s often in another language, expensive, scattered online, lacking hands-on activities, or part of a course that’s too long for busy people. That’s why Dedika has its own method: we find the best material wherever it is, organize what fits your goals, review it with experts who are available to answer your questions, and create practical exercises so you can learn by doing. You’re at the center of your learning journey and know yourself best: choose the content and course length, whether you want to study online or offline, and in the format you prefer—video, text, audio, or summary. Learn your way, with only what makes sense for you. Here, every moment you dedicate counts more, and you reach what matters faster.

Our courses include a summary at the end of each chapter, which you can download as a PDF and print.

More than 2 million learners worldwide

Present in more than 180 countries

Certificate valid in your country

Home Page

...

Bank Accounting Course

All courses

Business and Economics

Accounting

Bank Accounting Course

For all levels

Bank Accounting Course

Name: Bank Accounting Course
Price: 2994 PHP

Master the specialized accounting principles that govern banks, from deposit liabilities and loan impairment to regulatory capital and derivative instruments. This course gives finance professionals the technical skills to produce accurate bank financial statements and supervisory reports. If you work in banking, audit, or financial regulation, this is the training that closes the gap between general accounting knowledge and real-world bank reporting requirements.

Dedika for businesses

What you will learn:

This course covers all key areas of bank accounting, from double‑entry fundamentals to deposit accounting, loan lifecycle management, investment securities, foreign currency transactions, and derivatives. You will learn to apply the expected credit loss model, calculate net interest margin, and prepare complete bank financial statements. It also covers regulatory reporting, capital adequacy ratios, liquidity metrics, and reconciling prudential returns to audited financials. Topics also include internal controls, deferred tax accounting, digital banking issues, and consolidation of banking groups. By the end you will be ready to manage the full scope of bank accounting responsibilities with precision.

How you study in a practical way Bank Accounting Course

How you practice Bank Accounting Course

For companies who want to train their team

With Dedika for businesses, the course includes exercises and examples tailored to your own business and the way your company needs.

Click here

Course content

8 Chapters • 40 LessonsDuration between 4 and 360 hours (you decide)

Chapter 1See details

Foundations of Bank Accounting

Lesson 1 • Nature of Banking Financial Operations
Defines the bank as a financial intermediary and its balance sheet structure. Grounds all subsequent accounting treatment in the bank's core business model.
Lesson 2 • Regulatory Framework and Reporting Standards
Surveys prudential and financial reporting standards governing bank accounts. Students connect accounting choices to supervisory compliance requirements.
Lesson 3 • Chart of Accounts for Banks
Maps the standardized account categories used in bank bookkeeping. Provides the structural vocabulary needed for all journal entry work ahead.
Lesson 4 • Double-Entry Mechanics in Banking
Applies double-entry bookkeeping to typical bank transactions. Reinforces debit-credit logic within the bank's unique account structure.

Chapter 2See details

Deposit Accounting and Liability Management

Lesson 1 • Types of Deposit Products
Classifies demand, savings, and time deposits by contractual features. Establishes the accounting treatment differences driven by product terms.
Lesson 2 • Deposit Maturity and Rollover Accounting
Handles maturity settlements, early withdrawals, and rollovers for time deposits. Ensures correct derecognition and re-recognition at each event.
Lesson 3 • Interest Accrual on Deposits
Calculates and records interest expense on deposit liabilities using effective interest method. Connects accrual timing to period-end financial statements.
Lesson 4 • Deposit Insurance and Reserve Requirements
Records mandatory reserve placements and deposit insurance premium expenses. Ties these obligations to the bank's liquidity and compliance reporting.
Lesson 5 • Initial Recognition of Deposits
Records deposit receipts at fair value and amortized cost. Links recognition criteria to applicable financial reporting standards.

Chapter 3See details

Loan Accounting and Credit Portfolio Management

Lesson 1 • Interest Income Recognition on Loans
Applies the effective interest method to recognize loan interest over the loan term. Distinguishes accrual-basis income from cash receipts.
Lesson 2 • Loan Classification and Risk Grading
Assigns risk grades to loans based on borrower creditworthiness and payment history. Feeds classification results into the impairment estimation process.
Lesson 3 • Loan Write-Offs and Recoveries
Records the removal of uncollectible loans from the balance sheet and subsequent cash recoveries. Maintains integrity of the allowance account through each event.
Lesson 4 • Loan Restructuring and Modifications
Accounts for troubled debt restructurings and contractual modifications. Determines whether a modification is a new loan or a continuation of the original.
Lesson 5 • Loan Origination and Initial Measurement
Captures origination fees, direct costs, and initial fair value of loans. Establishes the carrying amount basis for all subsequent measurement.
Lesson 6 • Expected Credit Loss Impairment Model
Estimates and records allowances using a forward-looking expected credit loss framework. Connects staging criteria to allowance calculation methodology.

Chapter 4See details

Investment Securities Accounting

Lesson 1 • Initial Recognition and Measurement
Records securities at fair value on trade date or settlement date. Captures transaction costs based on the applicable classification category.
Lesson 2 • Disposal and Derecognition of Securities
Calculates realized gains and losses on security sales and records derecognition entries. Recycles accumulated other comprehensive income into profit or loss on disposal.
Lesson 3 • Subsequent Measurement and Fair Value
Applies amortized cost and fair value measurement at each reporting date. Routes unrealized gains and losses to the correct financial statement component.
Lesson 4 • Impairment of Debt Securities
Identifies credit-related impairment on debt securities and separates it from market-driven fair value changes. Records allowances and impairment losses correctly.
Lesson 5 • Securities Classification Framework
Assigns securities to held-to-maturity, available-for-sale, or fair-value-through-profit-or-loss categories. Classification drives all subsequent measurement and income recognition.

Chapter 5See details

Foreign Currency and Trade Finance Accounting

Lesson 1 • Trade Finance Facilities and Guarantees
Accounts for bank guarantees, standby letters of credit, and trade finance credit lines. Distinguishes financial guarantee contracts from insurance contracts.
Lesson 2 • Foreign Currency Transaction Basics
Records monetary and non-monetary items denominated in foreign currencies at spot rates. Establishes the retranslation requirement at each reporting date.
Lesson 3 • Letters of Credit and Documentary Collections
Records contingent liabilities and fee income for letters of credit and documentary collections. Tracks off-balance-sheet exposures through to settlement.
Lesson 4 • Exchange Differences and Retranslation
Calculates and records exchange gains and losses on monetary items at period end. Routes differences to profit or loss or other comprehensive income as required.
Lesson 5 • Foreign Currency Loan and Deposit Accounting
Applies retranslation rules to foreign currency loans and deposits on the bank's books. Reconciles carrying amounts with regulatory foreign currency position limits.

Chapter 6See details

Derivative Instruments and Hedge Accounting

Lesson 1 • Hedge Accounting Disclosures
Prepares quantitative and qualitative disclosures required for hedging relationships. Communicates risk management strategy and hedge effectiveness outcomes.
Lesson 2 • Fair Value Measurement of Derivatives
Values derivatives at fair value through profit or loss at each reporting date. Applies valuation techniques when quoted market prices are unavailable.
Lesson 3 • Fair Value Hedge Accounting
Designates and documents fair value hedges of fixed-rate assets and liabilities. Records offsetting fair value changes in the hedged item and hedging instrument.
Lesson 4 • Introduction to Bank Derivative Instruments
Identifies interest rate swaps, currency forwards, options, and futures used by banks. Links each instrument type to its accounting classification and measurement basis.
Lesson 5 • Cash Flow Hedge Accounting
Applies cash flow hedge mechanics to variable-rate exposures and forecast transactions. Routes effective hedge gains and losses through other comprehensive income.

Chapter 7See details

Bank Financial Statement Preparation

Lesson 1 • Income Statement and Net Interest Margin
Constructs the bank income statement from interest income through net profit. Calculates net interest margin as a key performance indicator.
Lesson 2 • Statement of Financial Position for Banks
Structures the bank balance sheet with proper asset and liability ordering. Applies bank-specific line items including loans, deposits, and regulatory capital.
Lesson 3 • Cash Flow Statement for Banks
Classifies bank cash flows under operating, investing, and financing activities. Addresses the unique treatment of loans originated and deposits received.
Lesson 4 • Statement of Changes in Equity
Tracks movements in share capital, retained earnings, and other comprehensive income reserves. Reconciles opening and closing equity balances for each component.
Lesson 5 • Notes to Financial Statements
Drafts mandatory disclosures covering accounting policies, risk exposures, and fair values. Ensures notes satisfy both financial reporting and prudential disclosure requirements.

Chapter 8See details

Regulatory Reporting and Capital Adequacy

Lesson 1 • Capital Adequacy Ratio Reporting
Computes and reports capital adequacy ratios to supervisory authorities. Identifies breaches and triggers for supervisory intervention.
Lesson 2 • Reconciliation of Regulatory and Financial Reports
Bridges differences between prudential returns and audited financial statements. Produces a documented reconciliation trail for supervisory review.
Lesson 3 • Liquidity Regulatory Reporting
Prepares liquidity coverage ratio and net stable funding ratio reports. Links balance sheet data to liquidity stress scenario assumptions.
Lesson 4 • Prudential Capital Framework Overview
Explains Tier 1 and Tier 2 capital components and minimum ratio requirements. Connects accounting equity to regulatory capital through prescribed adjustments.
Lesson 5 • Risk-Weighted Asset Calculation
Assigns risk weights to credit, market, and operational risk exposures. Produces the total risk-weighted asset figure used in capital ratio denominators.

Certification

Your valid completion certificate

This course is for you:

Bank staff accountant: needs to master institution-specific reporting requirements quickly.
External auditor: reviews bank clients but lacks deep bank accounting technical grounding.
Credit analyst: wants to understand the accounting behind loan classification and impairment.
Finance graduate: targeting a first role inside a commercial or retail banking institution.
Regulatory compliance officer: needs to connect prudential rules to underlying accounting entries.
Corporate accountant switching industries: transitioning into banking from a non-financial sector role.

What our students say

Your classes are perfect. I purchased the one-year package and finally have the opportunity to follow various topics of my interest without needing to change platforms... I thank you for everything you do, I've already recommended you to other people...