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Description

Bank Accounting: Mastering the Chart of Accounts, Recording and Controls

Understand what a bank records and why its accounts differ from those of a commercial company

  • 2 days — 14 h
  • In-person or virtual
  • Foundation
  • Up to 6 participants

The accounting of a credit institution follows its own logic: the balance sheet is dominated by transactions with customers and with other institutions, net banking income replaces revenue, and off-balance-sheet commitments hold a significant place. An accountant coming from the corporate world loses his or her bearings when facing this chart of accounts.

Two days to rebuild those bearings: reading the structure of a bank balance sheet and income statement, recording lending, deposit and securities transactions, handling accrued interest and impaired receivables, then positioning the closing process. Entries are built from everyday retail banking transactions.

Learning objectives

  • Position the organisation of a credit institution's chart of accounts
  • Read a bank balance sheet and income statement
  • Record lending, deposit and securities transactions
  • Handle accrued interest and the impairment of receivables
  • Identify off-balance-sheet commitments and their monitoring

What makes this programme different

Posting of entries based on everyday retail banking transactions
Line-by-line breakdown of net banking income using published accounts
Full treatment of a loan from drawdown through to classification as impaired

Programme

1Framework and Chart of Accounts

Finding your bearings

  • Position the accounting specificities of a credit institution
  • Review how the classes of accounts are organised
  • Distinguish interbank transactions from transactions with customers
  • Identify the parties involved in control and supervision

2Transactions with Customers

Recording loans and deposits

  • Record the drawdown and amortisation of a loan
  • Handle commissions and arrangement fees
  • Record deposits and credit-balance accounts
  • Calculate and accrue interest to the correct period

3Securities and Refinancing

Handling the portfolio

  • Classify securities according to the intention with which they are held
  • Record the acquisition and disposal of securities
  • Handle income and changes in value
  • Monitor repurchase agreements and refinancing transactions

4Financial Statements and Closing

Producing and explaining the accounts

  • Build net banking income and its components
  • Handle impaired receivables and their provisioning
  • Identify and list off-balance-sheet commitments
  • Prepare closing work and the returns intended for the supervisor

Who is it for

Staff of accounting departments in banking institutions, auditors, controllers and professionals joining the financial sector.

Prerequisites

Knowledge of basic accounting mechanisms and double-entry bookkeeping.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.