 | Study programme 2020-2021 | Français | |
| Bank Accountancy | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-004 |
|
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 15 | 0 | 0 | 0 | 0 | Q2 |
| Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19) |
|---|
|
| Description of the modifications to the Q3 2020-2021 assessment procedures (Covid-19) |
| The oral examination, organized on Teams, will last 20 minutes and consist in open questions focusing on: - the theoretical aspects of bank accounting covered in chapters 1 to 3; - the accounting principles covered in chapters 5 to 7. Theoretical aspects and accounting principles will respectively account for 30% and 70% of the final mark. Theoretical aspects will be assessed based on pure restitution. Accounting principles will be assessed based on the ability of the student to register and comment accounting entries by taking into consideration contextual information made available during the oral examination. Questions will imply direct answers from the student and will follow their rhythm of answers. A copy of the chart of accounts, two white sheets and one writing tool will be authorized. The copy of the chart of accounts and the white sheets will be screened before the start of the exam session to detect potential annotations. |
Organisational arrangements for the end of Q2 2020-2021 assessments (Covid-19) online or face-to-face (according to assessment schedule)
- Oral exam (questions and answers, presentation of individual or group work, comment and argument about a written text...)
Description of the modifications to the Q2 2020-2021 assessment procedures (Covid-19) online or face-to-face (according to assessment schedule)
The oral examination, organized on Teams, will last 20 minutes and consist in open questions focusing on:
- the theoretical aspects of bank accounting covered in chapters 1 to 3;
- the accounting principles covered in chapters 5 to 7.
Theoretical aspects and accounting principles will respectively account for 30% and 70% of the final mark.
Theoretical aspects will be assessed based on pure restitution.
Accounting principles will be assessed based on the ability of the student to register and comment accounting entries by taking into consideration contextual information made available during the oral examination.
Questions will imply direct answers from the student and will follow their rhythm of answers.
A copy of the chart of accounts, two white sheets and one writing tool will be authorized. The copy of the chart of accounts and the white sheets will be screened before the start of the exam session to detect potential annotations.
Content of Learning Activity
Ch1 Status and control of credit institutions
Ch2 Agreements of Basel
Ch3 AR of 23/09/1992 relating to the count of credit institutions
Ch4 Financial Statements of credit institutions
Ch5 Operations on elements of liability
Ch6 Operations on elements of assets
Ch7 Exercices
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Antoine Sardi (2005), " Pratique de la comptabilité bancaire ", Afges, 1420 pages.
Antoine Sardi (2012), " Pratique de la comptabilité bancaire : IFRS et normes françaises ", Afges, 1442 pages.
Bruno Colmant, Vincent Delfosse, Jean-Philippe Peters, Bruno Rauïs (2005), " Les accords de Bâle II pour le secteur financier ", Larcier, 267 pages.
Alain Verboomen et Louis Le Bel (2011), "Bâle II et le risque de crédit : les règles actuelles et leur évolution sous Bâle III", Larcier, 292 pages.
FEDERATION BANCAIRE FRANCAISE (2005), " Bâle II et normes comptables : quelles conséquences pour les relations des PME avec leur banque, 4 pages.
Documents FEBELFIN et BNB.
Mode of delivery
- Mixed
Type of Teaching Activity/Activities
- Cours magistraux
- Conférences
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)