Bank accounting audit
Comptabilité, contrôle de gestion, fiscalité
- Anglais
- Distanciel
- Luxembourg
- Paris
- Présentiel
Programme
Individual and consolidated financial statements:
Main principles of bank accounting:
The financial statements of a bank will be explained.
Paper board: some exercises of typical accounting entries will be given.
The accounting principles will be illustrated by genuine bank financial statements.
Single-choice quiz.
Synthesis.
The different levels of controls (definition and links):
Definition of “account justification”.
Typology of accounts (sensitive accounts).
Accounting procedures manual.
PowerPoint slides.
Genuine examples drawn from my own experience as CPA.
Discussion with the participants.
Lending operations:
The credit risk:
Customer accounts:
Suspense accounts.
Other activities:
PowerPoint slides.
Exercises book:
Describing control programme.
Single-choice quiz.
Synthesis.
Loans and borrowings:
Assets at amortized cost:
Assets at fair value through OCI (recyclable and non-recyclable)
Assets at fair value through PL:
Liabilities:
Derivatives classified as HFT.
Conditions to classify a derivative as a hedging financial instrument.
PowerPoint slides.
Exercises book:
The main difficulties will be explained.
Describing control programme.
Single-choice quiz.
Synthesis.
The fair value hedge.
The cash flow hedge.
The other derivatives (briefly).
PowerPoint slides.
Exercises book: exercises for each accounting portfolios.
The main difficulties will be explained.
Describing control programme.
Synthesis of the three days.
Evaluation of training.
Questions/answers.
Evaluation questionnaire.
Pré-requis
Date
01 70 61 48 64
l.sbai@afges.com