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Description

Bank Accounting: Recording Transactions, Producing Statements and Reporting

Master the accounting entries specific to banking activity and secure the production of regulatory statements

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

Accounting for a credit institution bears little resemblance to accounting for a commercial company: a dedicated chart of accounts, treasury and portfolio transactions, off-balance-sheet commitments, accrued interest and impairment of receivables. Accountants coming from the commercial sector often struggle to connect entry patterns to the statements to be produced and the reporting expected of them.

Two days to understand the logic of bank accounting, record the transactions typical of the sector and follow the path that leads from journal entries to financial statements and regulatory reporting. Participants work on complete entry patterns and simplified reporting packs.

Learning objectives

  • Position the specific features of the bank accounting framework in relation to general accounting
  • Record customer, treasury and portfolio transactions
  • Handle accrued interest and period-end transactions
  • Account for impairment of receivables and its reversal
  • Retrace the path from journal entries to financial statements and regulatory reporting

What makes this programme different

Each family of transactions is covered through a complete set of entries and then verified
Participants build a simplified bank balance sheet from a trial balance provided
The links between accounting records and reporting are traced line by line

Programme

1Framework and Banking Chart of Accounts

An architecture specific to the sector

  • Identify the classification logic of banking accounts
  • Distinguish customer, interbank and portfolio transactions
  • Position off-balance-sheet commitments
  • Identify the stakeholders and accounting information flows

2Customer and Treasury Transactions

Day-to-day entries

  • Account for customer deposits and current accounts
  • Record loan drawdowns and amortisation
  • Handle interbank and refinancing transactions
  • Track fees, commissions and ancillary income

3Securities Portfolio and Period-End Transactions

Closing accurate accounts

  • Classify securities according to holding intention
  • Record acquisitions, disposals and income
  • Calculate and account for accrued interest
  • Handle foreign currency transactions and their measurement

4Impairment, Financial Statements and Reporting

From the ledger to the published statement

  • Identify receivables requiring impairment and document the classification
  • Account for impairment charges and reversals
  • Build the bank balance sheet and income statement
  • Link accounting balances to regulatory reporting

Who is it for

Accountants and heads of accounting in banking or financial institutions · management controllers · auditors and staff joining the banking sector.

Prerequisites

A sound command of general accounting mechanisms and of how a balance sheet is built.

Dates & locations

24 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.