Formation : Bank accounting
(Réf. 20504)
Evaluation :
Détails de la fiche formation
Options disponibles pour la fiche formation
Détails de la fiche formation
Compétence(s)
Activités bancairesPrérequis
Non renseignéPublic
- Accountants, internal and external auditors, financial staff.
- Required knowledge
- General knowledge about accounting and banking.
Objectifs
Non renseignéType de formation
CourteProgramme
Bank accountingAll transactions will be presented and illustrated under French and IFRS rules.
1 Bank environment
To define the basis and the targets of bank accounting.
The French bank accounting system.
Individual and consolidated financial statements.
Main principles of bank accounting in French GAAP and IFRS.
2 Treasury (cash transactions)
Loans and borrowings.
Without guarantees.
Securities bought or sold under repurchase agreements.
3 Retail and corporate bank
Understand the accounting of classic bank activities (loans, deposits, etc).
Lending operations.
Description and accounting for the main lending operations.
Bad debts.
Two main issues:
Identification of bad debts.
Evaluation of the depreciation and accounting.
Customer accounts:
Current accounts.
Special savings accounts.
4 Other transactions and accounts
5 Financial statements
Pédagogie
Non renseignéPoint(s) fort(s)
Non renseignéOptions disponibles pour la fiche formation
Langue(s)
AnglaisMoyen(s)
Inter-EntrepriseDurée
Non renseignéZone géographique
Non renseigné