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Financial Statements of a Bank (Assets (Liabilities + Equity capital)…
Financial Statements of a Bank
bookkeeping
Ledger
all the transactions
regular intervals
double-entry method
Credit
Debit
sophisticated accounting systems
accounting information
Managerial accounting
marketing decisions
resource allocation
financing
Financial
accounting
outsiders
annual report.
auditor’s opinion
Assets (Liabilities + Equity capital)
A balance sheet
Fixed Assets
machinery
vehicles
buildings
fixtures and fittings
Current Assets
convertible into
cash
cash
methods of listing
most liquid asset that appears first
starting with the least liquid
Banking
loans
investments
fixed assets
cash in hand and due from
banks
income statement
Costs
overhead costs
the expense of
hiring management and staff
interest paid to depositors and other creditors
revenue (cash flow)
generated by
selling bank services to the public
Net earning