Banking and Insurance Industry

Banking Business Administration III: Accounting in Banking Business

Integrated course, 2.00 ECTS


Course content

In this course the following topics are covered:
Legal basics of bank accounting
Balance sheet
Layout of profit and loss account
Notes and Management Report
Bank-specific basis of accounting according to UGB/BWG and IFRS
Analysis and interpretation of financial ratios

Learning outcomes

Students get an overview of the accounting of a bank, develop an understanding of the main regulations of the financial statements and are able to interpret various qualified from the annual report of a bank derived indicators.

Recommended or required reading and other learning resources / tools

Becker/Peppmaier (2013): Bankbetriebslehre, 8. Auflage, NWB Verlag
Hartmann-Wendels/Pfingsten/Weber (2015): Bankbetriebslehre, 6. Auflage, Springer Verlag, Berlin Heidelberg
Botsis et al. (2015): Kennzahlen und Kennzahlensysteme für Banken, Verlag Springer Gabler, Wiesbaden

Mode of delivery

Prerequisites and co-requisites

Assessment methods and criteria