Course Code & Number
BA 414
Course Title
Financial Statements of Banking Sector
Level
BS
Credit Hours/ ECTS Credits
(3+0+0) 3 TEDU Credits, 6 ECTS Credits
Year of Study:
Senior
Semester:
Spring
Type of Course:
Elective
Mode of Delivery:
Face-to-face
Language of Instruction:
English
Pre-requisite / Co-requisite:
Pre-requisites: BA 203
Co-requisites: NONE
Catalog Description
Interpretation of banking sector financial statements. Contents of financial statements. Accounting and finance based valuation analysis tools. Accounting standards. Accounting of basic banking transactions.
Course Objectives
The main objective of this course is to build a foundation of the banking system, to explain its principles and to discover the use of financial analysis tools in the banking system.
Course Learning Outcomes
Upon succesful completion of this course, a student will be able to
1. Discover the principles of the banking system
2. Develop a knowledge of financial accounting in the banking systems
3. Identify the role of financial statements
4. Recognize the importance of accountability and professional ethics
5. Explain the accountant’s role in an organization
Recommended Reading
1. Accounting, Auditing & Accountability Journal
2. Auditing: A Journal of Practice and Theory
3. Journal of Accounting, Auditing and Finance
4. Harvard Business Review
5. Related journal articles and publications