Course aims:

This course aims to provide students the abilities to apply the theoretical knowledge in practical activities referring to the banking management and accounting, based on IFRS rules.
Goal of the course is to prepare the students to understand the active and passive banking operations.
Also, the discipline presents banks' financial annual settlements - Balance Sheet and components.

Course Entry Requirements:

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Course contents:

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.

Teaching methods:

Lecture, conversation, exemplification, Know-Learn-Want method.

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 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.

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.
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