BANKING ACCOUNTING

Analysis of the actual stage of the development of the banking system. New architecture of European banking supervision - from Basel III to Banking Union. Role, regulation, organisation and supervision of banking system from Romania. Informational flows in banks - authorization, operating and management of the banks. Banking management framework. Banking accounting frameworks. Banking Capital operations accounting. Banking Assets operations accounting. Cash flow and inter-banks operations accounting. Accounting of bank customer service operations. Accounting of financial instruments. Accounting of banking incomes and expenses. Financial Annual Settlements - Balance Sheet and components, based on IFRS rules. Banking Risks Management. Liquidity and Capital Adequacy in banks. Management of the banks' results and banking performance.

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 management and accounting banking area; ■ develop general and specific skills in management and bank accounting to integrate theory and practice and which could be used for compliance with generally accepted management and accounting practice.