Coming soon
Mathematics & Accounting for Bankers
The course will enable the students to gain a comprehensive knowledge of maintaining and recording
transactions and analyzing the financial position of a business, to know the role of an accounting officer, etc.
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Course |
Learning outcome (at course level) |
Learning and Teaching Strategies |
Assessment Strategies |
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Course Code |
Course Title |
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25CBFS 101 |
Mathematics & Accounting For Bankers (Theory) |
CO7 Evaluate the concepts of simple and compound interest and apply them in the calculation of EMIs. CO8 Apply the concepts to prepare Journal Accounts. CO9 Analyze the technique in preparing Ledger accounts and Subsidiary book statements. CO10 Create final accounts and integrate the features of final accounts and their adjustments. CO11 Formulate Banking Financial Statements. CO12 Contributes effectively in course- specific interaction. |
Approach in teaching: Blended Learning, Collaborative approach, Interactive Lectures, Discussion, Group Projects, PowerPoint presentation. Learning activities for the students: Self-learning assignments, Seminar presentations, Case Study Analysis, Brainstorming activities |
Class tests, CA Test, Semester end examinations, Quiz, Evaluation of student Presentations, Evaluation of Individual and group projects, Assessment of Project Reports |
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and viva voce. |
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• Calculation of Simple Interest and Compound Interest,
• Fixed and Floating rates of interest,
• Calculation of EMIs, Calculation of front end and back end interest.
• Accounting Principles: Concepts and Conventions,
• Double entry system.
• Record-keeping basics, account categories, debit and credit concepts, journalizing, and Maintenance of cash/subsidiary books.
• Ledger Posting- Preparation of accounts in the ledger.
• Trial Balance- Meaning, need, and importance, methods of preparing a trial balance.
Bank Reconciliation Statement-
• Need for reconciliation between cash book and bank passbook,
• Preparation of Bank reconciliation statement.
• Concept of capital, Revenue and Deferred Revenue Expenditure, and Adjustment entries. Manufacturing Account, Trading and Profit and Loss Account (With Adjustment) and Balance Sheet.
• Meaning of Banking, preparation and Presentation of Financial Statements of Banks, Collection of Bills of Exchanges of Customers,
• Discounting of Bills of Exchange of Customer, Rebate on Bills of Exchange Discounted, Classification of Assets
1. Gupta, R.L., &Gupta, V.K.Financial accounting. Sultan Chand and sons
2. Mukherjee, A., &Hanif, M. Modern accountancy. TataMcGrawhill.
3. Sehgal, A., &Sehgal, D. Fundamentals of financial accounting. TaxMan
4. Jain, K. P. Financial accounting. Ajmera Book Company
Suggested Readings:
1. Tulsian, P.C, Accountancy Tata Mc Graw Hill
2. Goel D.K,Goel R., Accountancy Arya Publications
3. Maheshwari, S.N., An Introduction to AccountancyVikash Publishers
4. Ghosh, T. P., Fundamental of Accounting, Sultan Chand& Sons
e Resources:
1. https://books.google.co.in/books?id=0yYrDwAAQBAJ&printsec=copyright&redi...
2. https://icmai.in/upload/Students/Syllabus 2012/Study_Material_New/InterPaper5 Revised.pdf
3. The Indian Journal of Commerce
4. IUP Journal of Accounting Research
5. The Chartered Accountant
