This class exists in these courses :
• Faculté de Gestion, Economie & Sciences - Masters - Master 2 Management des Banques et Institutions Financières - S3 - 2 ECTS

Prerequisites

General knowledge of accounting.
General knowledge of the banking environment.

Learning outcomes

Enable the acquisition of general knowledge on the following points:
-Account Processing of Banking Operations made by the Account Managers or the Company (deposits, credits, means of payment…);
-The Requirements in Prudent Surveillance and of Internal Control for Banking Establishments
-The Nature and Control of Risk corroborated by a Bank, among which are risks incurred by the Account Managers or the Company
-Internal Auditing Missions and the Role of the Statutory Auditor

Course description

Part 1: Introduction to Bank Accounting
-Specificity of Bank Accounting;
-French Accounting Norms and the Account Plans and Credit Establishments (PCEC);
-Annual Accounts (Balance Sheets, Result Accounts, Annex);
-Accounting Processing of Banking Operations initiated by Account Managers (Deposits, Healthy Credit, Doubtful Credit and Reserves, Means of Payment, Titles sold to Clients, Titles for Appropriate Accounts, the Off-balance (life insurance));
-General Presentation of IFRS Norms and Divergence with French Norms.
Part 2: Prudent Surveillance
-General Devices for Prudent Surveillance in Banking Establishments;
-Stockholder’s Equity in a Bank
-Statutory ratios: Solvency, Control of Large Risks, Liquidity;
-Basel II/Basel III;
-Deposit Guarantee.
Part 3: Internal Control
-Definition and Principles
-Control Systems
-Risks corroborated by a Bank, among which are risks incurred because of the involved operations by the account managers;
-Surveillance Systems and Risk Control.
Part 4: Internal Auditing- Statutory Auditor
-Definition and Objectives of Internal Auditing
-General Presentation of Auditing Norms (Independence, Objectivity, Professionalism);
-Stages and Progress of an Internal Auditing Mission;
-Principle Techniques of Internal Control Evaluation exploited by Internal Auditing;
-Statutory Auditor

Class type

Class structure

Lecture Course- 9 hours
Personal Work- 6 hoursPresentation of a training support.
Practice cases at the end of each part.

Teaching methods

Assessment

Examen : coeff. 1