Mathematics & Accounting for Bankers (Theory)

Paper Code: 
25CBFS103
Credits: 
02
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

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.

Course Outcomes: 

Course

Learning outcome (at course level)

Learning and Teaching Strategies

Assessment Strategies

Course Code

Course Title

25CBFS

103

Mathematics & Accounting For Bankers (Theory)

CO13  Evaluate the concepts of simple and compound interest and apply them in the calculation of EMIs.

CO14 Apply the concepts to prepare Journal Accounts.

CO15  Analyze the technique in preparing Ledger accounts and Subsidiary book statements.

CO16 Create final accounts and integrate the features of final accounts and their adjustments.

CO17 Formulate Banking Financial Statements.

CO18 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

and viva voce.
 
   
   

 

6.00
Unit I: 
Basics of Business Mathematics

• Calculation of Simple Interest and Compound Interest,
• Fixed and Floating rates of interest,
• Calculation of EMIs, Calculation of front end and back end interest.

6.00
Unit II: 
Basic accounting procedure-

• Accounting Principles: Concepts and Conventions,
• Double entry system.
• Record-keeping basics, account categories, debit and credit concepts, journalizing, and
Maintenance of cash/subsidiary books.

6.00
Unit III: 
Ledger Posting, Trial Balance, and Bank

Reconciliation Statement:
• 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.

6.00
Unit IV: 
Final accounts-

• Concept of capital, Revenue and Deferred Revenue Expenditure, and Adjustment entries.
Manufacturing Account, Trading and Profit and Loss Account (With Adjustment) and Balance Sheet.

6.00
Unit V: 
Banking Company Accounts:

• 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

Essential Readings: 

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

References: 

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

Academic Year: 
2025-2026
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