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UNIVERSIDAD DE ESPECIALIDADES ESPRITU SANTOFACULTAD DE ESTUDIOS INTERNACIONALES

SYLLABUSENGLISH VERSION

FOR DAC 11 VER 12 03 09

SUBJECT Bank Accounting CODE UCON 351FACULTY Oscar Briones CREDITS 3 UEES (SNCC 4.8)CONTACT HOURS 100 NON-CONTACT HOURSYEAR 2010 PERIOD Spring IDAYS Mon - Thu SCHEDULE 18:50-20:30ROOM F-210 SYLLABUS DATE Feb 2010

1. COURSE DESCRIPTIONBanking is an essential industry it is where we often wind up when we are seeking for financing

sources for a business. Today banking is an industry in change. Rather than being somethingin particular, it is continually becoming something new offering new services, getting involvedin new sectors, adopting new technologies, and facing a new and changing set of rules asmore and more nations cooperate to regulate and supervise the banks that serve their citizens.Furthermore, in our country, bank financing is still the most important source of financing forevery class of business activity. Consequently, even for students that do not necessarily seekfor a career in banking, a formal knowledge of how financial institutions operate is essential.

2. JUSTIFICATIONThe aim of the course is to achieve the necessary skills to interpret, analyze and makedecisions about Financial Institutions: Banks, Financial Companies, mutual funds, brokeragefirms and their relations and influence with companies of the real sector.

3. OBJECTIVESa. GENERALTo gain an understanding of the Financial Instruments available for Individuals and businessesand their applications.b. SPECIFICUnderstanding of how the economic and financial systems interrelateDefine the purpose of the accounts of the Balance SheetLearn how to record the transactions in a bank

Comprehend the basic financial legislationUnderstanding and application of Fed and OCC requirementsDefine the Capital Requirements and the implications in lending financial resourcesIdentify the risks associated with Banking.

4. COMPETENCIESIdentify the main segments of the chart of accounts in a Bank. Examine the meaning andapplication of accounts in a Balance Sheet.

5. COURSE CONTENT OUTLINE

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DATE SPECIFICCOMPETENCIE

S

CONTENT Homework/projects/assignments

(Non-Contact Hours)

ASSESSMENT

(performance

indicators)Subject(s) to becovered

Assignment & number ofallotted hours-specify pages

Howassignment

will beevaluated

Session 1Monday 15March

Describes mainfinancialinstitutions andtheircharacteristics inthe U.S.

DepositoryInstitutions:Activities andCharacteristics

Studying. Pages 52 83.32 pages

Session 2Tuesday16 March

The U.S. FinancialSystemObjective of the

Banks. Part I

Studying. 32 pages Identifieshow thefinancial

systemworks

Session 3Wednesday17 March

Objective of theBanks.General legislationof Financial

Institutions. Part II

Studying.

Session 4Thursday18 March

Identifies themain segmentsof the chart ofaccounts in a

Bank.

Chart of Accountsof Banks.Introduction toFinancial

Statements usedby DepositoryInstitutions

Studying. 42 pages Differentiates theBalancesheetaccounts onbanks fromcompanieson the realsector

Session 5

Monday 22March

Examines themeaning andapplication ofaccounts in aBalance Sheet.

The BalanceSheet: Generalpurpose.The Assets:Analysis of the

accounts.

Studying. 33 pages

Session 6Tuesday23 March

Workshop Case & Problem

Session 7

Wednesday24 March

Distinguishes andanalyzes thepurpose ofrequired reserves

Minimumrequiredreserves:Definition andobjective.Problems. Loan

portfolio:Classification.

Studying. 42 Pages Calculatessolvencytools forBanks

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Session 8Thursday

25 March

Classification ofAssets andProvisionsFixed Assets:Classification anddepreciation.Problems.

Studying. 37 Pages

Session 9Monday 29March

Workshop Case & Problem. 20 pages

Session 10Tuesday

30 March

Goods receivedas part ofpayments.Recordingprocedure.The Liabilities:Analysis of the

accounts.

Studying. 29 Pages

Session 11Wednesday31 March

Review

Session 12Thursday 1April

MID TERMTEST

TEST

Session 13Monday 5April

LiabilitiesManagement:DemandDeposits, Short &Long termliabilities.Generallegislation andLiabilitiesprocedure.Problems

Studying. 35 Pages Identifies thedifferentBankLiabilitiesaccording tomaturity andtype.

Session 14Tuesday 6April

The Capital:Analysis of theaccounts.

Off Balance SheetOperationsPart I

Studying. 40 Pages Analyzeshow capitalstructure

works forBanks.

Session 15Wednesday7 April

The Capital:Analysis of theaccounts.Off Balance SheetOperationsPart II

Studying.

Session 16Thursday 8

April

Introduces thestudent to the

meaning and

Off Balance SheetInstruments.Record

Studying. 32 Pages Classifiestransactionsaccording to

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purpose of theOff BalanceSheetInstruments.

Procedure.Informationsubmitted to theFederal reserveandThe Office of thecomptroller of the

currency.

their nature:in and offthe balancesheet


Describes theseveral loangranting entitieslocally.

Banking Entities:B.N.F., C.F.N.,F.D.I.C. (A.G.D.),O.C.C.,Superintendenciade Bancos

Studying. 30 Pages Illustratesthe purposeand functionof financialentities inthe financialsystem

Session 18Tuesday13 April

Borrowing from

the Fed / CentralBanks.Interbank Loans.

Studying. 12 Pages

Session 19Wednesday14 April

Workshop 20 pages

Session 20Thursday15 April

PortfolioInvestment ofBanks: Shortterm & Long termInvestments,Fixed Incomeinstruments,Variable incomeinstruments.Part I

Studying. 35 Pages Identifieshow banksinvest andclassifiedtheirfinancialresources


PortfolioInvestment ofBanks: Shortterm & Long termInvestments,Fixed Income

instruments,Variable incomeinstruments.Part II.

Studying.

Session 22Tuesday20 April

Describes thepurpose andapplication of theCAMEL index

Capitalrequirements.Tiers.CAMEL Index.Part I

Studying. 31 Pages Applies Bankfinancialratios tomeasureperformance

Session 23Wednesday

21 April

Capitalrequirements.Tiers.

Studying.

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CAMEL Index.Part II.

Session 24Thursday22 April

FINAL TEST TEST

6. METHODOLOGYLectures will be given using the Socratic method of questions and answers.Before the daily Lecture, in every class a small review session will be conducted by theinstructor. Students must stay abreast with current evens and economic and business newsand events that have taken place in Ecuador, Latin America, and United States for classdiscussion and analysis. Student participation will be graded by the instructor. Additionally theinstructor will assign homework, workshop, projects all of which must be turned in time.Read the material before coming to class. Projects and homework must be turned in on time,(NO excuses for late assignments). Assignments MUST be done using MS EXCEL andpresentations must be done using MS POWERPOINT. NO handwritten work will beaccepted. Each group must turn in the presentations in both: digital and printed formats ON

TIME.The University code demands the utmost respect to the Professor of the class and theclassmates as well. Any attempt to demonstrate disrespect to the Professor or the classmateswill be sanctioned with the permanent removal of the student from the class. Any student thatpromotes the act of sedition will be sanctioned with the permanent removal of the student fromthe class. It is up to the discretion of the Professor to determine what is considered: Disrespectand / or sedition.If any student due to any circumstance does not has the required background from the areasof: Business, Accounting, Economics, Finance, Marketing, Math, and Statistics for the class,the student must do the research of his /her own time outside the current class time. It is notup to the Professor to fill in for the material of other courses.

Students are allowed to work with pencils, but NO complains will be accepted afterwards.Students are expected to review class problems and end of the chapter exercises.Attend every class; be on time, students are expected to participate in every class, and classparticipation will be graded.According to University policy: Six absences are allowed. If you are late three times it will becounted as an absence. Students will not be admitted after the first 5 minutes of class. Thereare no excused or unexcused absences.Plagiarism will not be tolerated.Turn Offthe Cell phone in class. There will be NO allowance for coffee, cigarette or cell phonebreaks.Class punctuality will be monitored using the atomic watch of the army (dial the free number109) please synchronize your watch.This is a Finance course bring a calculator to classes.On Quizzes and tests cell phones are prohibited to be used as calculators, they must beoff. Only Calculators are allowed on Quizzes and tests to perform calculations.

7. - EVALUATION

7.1 Assessment CriteriaQuizProjectClass ParticipationTest

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7.2 Performance MarkersIdentifies how the financial system worksDifferentiates the Balance sheet accounts on banks from companies on the realsectorCalculates solvency tools for BanksIdentifies the different Bank Liabilities according to maturity and type.

Analyzes how capital structure works for Banks.Classifies transactions according to their nature: in and off the balance sheetIllustrates the purpose and function of financial entities in the financial systemIdentifies how banks invest and classified their financial resourcesApplies Bank financial ratios to measure performance

7.3 WeightingThe bimester has two terms, on each term the student will have a written test which counts toward 50% of theterm grade, the other 50% is made out of the following activities:

First Term Second Term

Quiz 65% Quiz 65%Project 25% Projects 25%Class Participation 10% Class Participation 10%

Quizzes and Tests must be taken on the dates specified by the instructor; there are noexcuses for missing the tests.Class participation will be graded daily and counts only toward that specific session. If astudent misses a session he/she will loose the chance to participate.Oral Examinations an oral evaluation of the assigned material will be conducted by theinstructor. If a student misses the session he/she will loose the chance to take the evaluation.Homework and Workshops must be turned on time in full. Homeworks must be done usingMicrosoft, Word, EXCEL, and PowerPoint if needed.

8. BIBLIOGRAPHY

8.1 REQUIREDMorls, 2005, Principles of Bank Accounting, First Edition

8.2 COMPLEMENTARYModigliani, Foundations of financial markets and Institutions.

8.3 HANDOUTS:Superintendencia de Bancos regulationsSuperintendencia de Bancos catalogue of financial institutions8.4 WEBLIOGRAPHY:www.superban.gov.ec

EBSCO DATABASE

9. FACULTY INFORMATION

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http://www.superban.gov.ec/http://www.superban.gov.ec/

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NAME: Oscar Briones.ACADEMIC CREDENTIALS--UNDERGRAD:Bachelor of Arts. Major in Economics. Minor Business AdministrationUniversity of South Carolina

GRADUATE:Master of Business Administration - University of Qubec

E MAIL: [email protected]

10.Prepared by: Oscar Briones Date: February 2010.

Reviewed by: Dean Monica Reynoso Date: February, 2010

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mailto:[email protected]:[email protected]

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2010_10677