Course aims:

This course aims to provide an initiation to the major mechanisms of bank accounting, and features the recording of accounting entries related to several banking operations
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Course Entry Requirements:

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Course contents:

1. Bank accounting frameworks 2. Banking Capital operations accounting 3. Banking Assets operations accounting 4. Cash flow and interbanks operations accounting 5. Accounting of bank customer service operations 6. Accounting of financial instruments 7. Accounting of banking incomes and expenses

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

Students will be able to: ■ identify and solve problems and make decisions using critical and creative thinking in bank accounting; ■ work effectively with others as members of a team, group, organisation and community in the banking area; ■ develop general and specific skills in bank accounting to integrate theory and practice and which could be used for compliance with generally accepted accounting practice.

Learning outcomes verification and assessment criteria:

Exam – 80%; verification during semester – 20%.

Recommended reading:

• Socol Adela, IFRS adopting process in Romanian banks – impact on independent audit of financial statements, Revista Annales Universitatis Apulensis, Series Oeconomica, nr. 14(2), p. 439-450, 2012, ISSN 1454-9409.
• Zaharia (Chiru) R., Socol Adela, Operational Assets Bookeping in Credit Institutions, Analele Universităţii din Oradea, Ştiinţe Economice, TOM XIX, Issue 1, p. 607-613, 2010, ISSN 122569 tipărit, ISSN 1582-5450 electronic CD.
• Socol Adela, Understanding Accounting Practices on Card Based Banking Operations, Analele Universităţii din Petroşani, nr. 9, p. 275-287, 2009, ISSN 1582-5949.