BANKACC2

Intermediate Bank Accounting (BANK ACC2)

This two-day course is designed to address the more advanced accounting issues that bank accountants, auditors, and CPA advisors encounter.

It will expand upon the fundamentals explored in basic bank accounting courses. Current accounting concepts that need immediate implementation as well as new accounting concepts under consideration by rule makers are addressed.

It also offers an overview of the asset-liability management process, capital adequacy issues and performance ratios.

The course is ideal for accountants, auditors and others with two to four years bank experience.

Specific coverage follows:

Fair Value Accounting (SFAS 159, 157, 156)
Accounting for Marketable Securities (SFAS No. 115)
Accounting for Transfers of Financial Assets (SFAS No. 140)
Accounting for Derivatives (SFAS Nos. 133 and 149)
Accounting for Loan Impairments (SFAS No. 114/118)
Provision for and Allowance for Loan and Lease Losses
Trends in Financial Reporting (balance sheet, fair value, disclosure)
Asset/Liability Management Issues
Accounting for Share-Based Compensation
Capital Adequacy Issues
Analytical Procedures and Ratio Analysis for Banks
Fair Value Accounting

The course is excellent for serious bank accounting and auditing personnel.

Category: Banking - Accounting