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sisvu:academicYear 2008 (xsd:int)
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sisvu:description BASIC ACCOUNTING CATEGORIES, ACCOUNTING PROCESS AND FINANCIAL REPORTING IN BANKS Characteristics of accounting systems in banks. International accounting standards with a focus on their application in bank operations. Selection and establishing of accounting policies, methods and assessments. Chart of accounts in banks, bank business books. Forms of capital and capital adequacy.Assessment of risky assets and bookkeeping recordings of formation and usage of special reserves. Concepts and methods of compilation of financial statements (balance sheet, profit and loss account, cash flow statement, notes with financial statements). Recognition and measuring of tangible assets and long ? term investment of banks. Recognition and measurement of monetary assets , foreign exchange and receivables. Recognition and measurement of short-term and long term investments (placements) and investments into securities. Classifying investment into categories of risk. Recognition and measurement of short-term and long-term bank sources of finance and bank capital. Rules of recrding public debt on the basis of ?old foreign exchange savings?. Rules of recording custody transctions. Recognition of revenue and expense, and establishing financial result of a bank. Profit distribution and covering of losses. Basic characteristics of bank supervision. ACCOUNTING PROCESS AND FINANCIAL REPORTING IN INSURANCE COMPANIES Legal framework for accounting of insurance and reinsurance companies. Insurance and reinsurance business. Chart of accounts and business books of insurance and reinsurance companies. Recording insurance premiums and reinsurance premiums in ifferent types of insance. Recording liquidated and paid out damages. Recording provisions for 367 liquidated and paid out damages. Recording business events of reinsurance. Accounting aspects of life and non-life insurance. Basic financial statements of insurance and reinsurance companies. Supeision of insurance companies. ACCOUNTING PROCESS AND FINANCIAL REPORTING IN INVESTMENT FUNDS Legal (en)
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