Principles of bank accounting & reporting:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Washington, DC
American Bankers Assoc.
1991
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturangaben |
| Physical Description: | XVI, 493 S. |
| ISBN: | 0899823718 |
Staff View
MARC
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| 100 | 1 | |a Edwards, James Don |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Principles of bank accounting & reporting |c James Don Edwards ; Cynthia Donnell Heagy |
| 264 | 1 | |a Washington, DC |b American Bankers Assoc. |c 1991 | |
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Record in the Search Index
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| adam_text | Contents
Acknowledgments
About the Authors
Preface
CHAPTER 1. The Banking Environment 1
2. Basic Concepts of Bank Accounting 19
3. Processing Bank Accounting Information
and Preparing the Financial Statements 47
4. Additional Topics on Processing and
Reporting Bank Accounting
Information 81
5. Cash and Due from Banks 135
6. Federal Funds and Repurchase/Reverse
Repurchase Agreements 155
7. Investment Securities 177
8. Loans 213
9. Office Buildings, Customers Acceptance
Liability, Accrued Interest Receivable, and
Other Assets 259
10. Deposits 279
11. Other Liabilities, Commitments, and
Contingencies 303
: iii
12. Bank Capital 323
13. Performance Analysis 351
14. Statement of Cash Flows 379
ATTACHMENT
4 A. Call Report 102
6 A. Terminology for Federal Funds and
Repurchase and Reverse Repurchase
Agreements 176
8 A. Add On Interest Rate 254
13 A. Sample Page for Summary Ratios in
Uniform Bank Performance Report 376
APPENDIX
A. Illustrative Bank Financial Statements 425
B. Sample Chart of Accounts for Banks 441
Glossary 463
Index 485
iv
Exhibits
1 1. Financial Intermediation 4
1 2. Primary Sources and Uses of Funds for Financial
Intermediaries 6
1 3. The Commercial Bank System 8
1 4. Regulatory Structure of Commercial Banks 14
2 1. Cabot Cove Bank, Statement of Income, Month Ended
December 31, 1994 28
2 2. Cabot Cove Bank, Balance Sheet, December 31, 1994 30
2 3. Cabot Cove Bank, Statement of Changes in Stockholders
Equity, Month Ended December 31, 1994 31
3 1. Step 1. Analyze transactions by examining the source
documents 52
3 2. Step 2. Record transactions in the journal 53
3 3. Step 3. Post (transfer) data from the journal to the accounts in
the general ledger 54
3 4. Step 4. Prepare an unadjusted trial balance of the
accounts 55
3 5. Classes and Types of Adjusting Entries 62
3 6. Step 5. Record the adjusting entries 63
3 7. Step 5 (continued) Post the adjusting entries to the general
ledger 64
v
3 8. Step 6. Prepare an Adjusted Trial Balance of the
Accounts 66
3 9. Step 7. Prepare the Statement of Income 68
3 10. Step 8. Post the closing entries 70
3 11. Step 9. Prepare a post closing trial balance of the
accounts 72
3 12. Step 10. Prepare the Balance Sheet 73
3 13. Step 10 (continued) Prepare the Statement of Changes in
Stockholders Equity 74
4 1. U.S. Corporation Income Tax Return 84
4 2. Calculation of Federal Income Tax Liability 88
4 3. Calculation of Federal Income Tax Expense 88
4 4. Call Report Schedules 92
6 1. First National Bank, Selected General Ledger Accounts 160
6 2. Cabot Cove Bank, Selected General Ledger Accounts 160
6 3. First National Bank, Selected General Ledger Accounts 166
6 4. Cabot Cove Bank, Selected General Ledger Accounts 166
7 1. Classifications of Ratings According to the Office of the
Comptroller of the Currency 180
7 2. Schedule of Amortization of Premium on Securities 192
7 3. Schedule of Amortization of Discount on Securities 196
7 4. Amortization Schedule for U.S. Treasury Bills 198
8 1. Relationship between Time and Balance for Construction
Loan and Mortgage Loan 218
8 2. Amortization Schedule for Loan with No Fee 224
8 3. Amortization Schedule for Loan with Scheduled Payments
and Fee 232
8 A l. Calculation of Monthly Interest by Rule of 78s 256
9 1. Depreciation Schedule Using Straight Line Depreciation
Method 266
9 2. Depreciation Schedule Using Sum of the Years Digits
Method 268
vi
9 3. Depreciation Schedule Using Double Declining Balance
Method 270
9 4. Using a Bankers Acceptance to Finance International
Trade 272
10 1. Computation of Compound Interest—Quarterly 295
10 2. Computation of Compound Interest—Monthly 295
10 3. Effects of Simple Interest Method and Compound Interest
Method on Annual Yields 296
11 1. Note to Financial Statements for Financial Instruments with
Off Balance Sheet Risk 316
12 1. Sample Bank, Stockholders Equity Section of Balance Sheet,
December 31, 19X2 326
12 2. Effects of a Small Stock Dividend 330
12 3. Effects of a Large Stock Dividend 332
12 4. Effects of a Stock Split 334
12 5. Sample Bank, Statement of Changes in Stockholders Equity,
Years Ended December 31,19X2andl9Xl 346
13 1. Summary of Financial Ratios 370
14 1. Activities and Associated Balance Sheet and Statement of
Income Accounts 384
14 2. Journal Entries for 1993 Transactions 389
14 3. First National Bank, Statement of Income, Year Ended
December 31, 1993 390
14 4. First National Bank, Comparative Balance Sheet, December
31, 1993 and 1992 391
14 5. Summary of Differences between Indirect Method and Direct
Method for Determining Net Cash Provided by Operating
Activities 394
14 6. Conversion of Net Income from Accrual Basis to Cash
Basis 394
14 7. First National Bank, Statement of Cash Flows (incomplete—
operating activities schedule only using Indirect Method),
Year Ended December 31, 1993 398
vii
14 8. Summary of Steps to Determine Net Cash Provided by
Operating Activities—Indirect Method 398
14 9. Conversion of Income and Expense from Accrual Basis to
Cash Basis 400
14 10. First National Bank, Statement of Cash Flows (incomplete—
operating activities schedule only using Direct Method), Year
Ended December 31, 1993 404
14 11. Summary of Steps to Determine Net Cash Provided by
Operating Activities—Direct Method 405
14 12. First National Bank, Statement of Cash Flows (incomplete—
investing activities schedule only), Year Ended December 31,
1993 406
14 13. First National Bank, Statement of Cash Flows (incomplete—
financing activities schedule only), Year Ended December 31,
1993 406
14 14. First National Bank, Statement of Cash Flows (indirect
method of presenting net cash provided by operating
activities), Year Ended December 31, 1993 408
14 15. First National Bank, Statement of Cash Flows (direct method
of presenting net cash provided by operating activities), Year
Ended December 31, 1993 410
14 16. Journal Entries for 1994 Transactions 412
14 17. First National Bank, Statement of Income, Year Ended
December 31, 1994 413
14 18. First National Bank, Comparative Balance Sheet, December
31, 1994 and 1993 414
14 19. First National Bank, Statement of Cash Flows (incomplete—
operating activities schedule only using indirect method),
Year Ended December 31, 1994 415
14 20. First National Bank, Statement of Cash Flows (incomplete—
investing activities schedule only), Year Ended December 31,
1994 415
14 21. First National Bank, Statement of Cash Flows (indirect
method of presenting net cash provided by operating
activities), Year Ended December 31, 1994 416
viii
|
| any_adam_object | 1 |
| author | Edwards, James Don Heagy, Cynthia D. |
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| isbn | 0899823718 |
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| physical | XVI, 493 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
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| publisher | American Bankers Assoc. |
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| spelling | Edwards, James Don Verfasser aut Principles of bank accounting & reporting James Don Edwards ; Cynthia Donnell Heagy Washington, DC American Bankers Assoc. 1991 XVI, 493 S. txt rdacontent n rdamedia nc rdacarrier Literaturangaben Bank Bank examination United States Banks and banking United States Accounting Buchführung (DE-588)4008619-7 gnd rswk-swf Bank (DE-588)4004436-1 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Buchführung (DE-588)4008619-7 s Bank (DE-588)4004436-1 s DE-604 Heagy, Cynthia D. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004219698&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Edwards, James Don Heagy, Cynthia D. Principles of bank accounting & reporting Bank Bank examination United States Banks and banking United States Accounting Buchführung (DE-588)4008619-7 gnd Bank (DE-588)4004436-1 gnd |
| subject_GND | (DE-588)4008619-7 (DE-588)4004436-1 (DE-588)4078704-7 |
| title | Principles of bank accounting & reporting |
| title_auth | Principles of bank accounting & reporting |
| title_exact_search | Principles of bank accounting & reporting |
| title_full | Principles of bank accounting & reporting James Don Edwards ; Cynthia Donnell Heagy |
| title_fullStr | Principles of bank accounting & reporting James Don Edwards ; Cynthia Donnell Heagy |
| title_full_unstemmed | Principles of bank accounting & reporting James Don Edwards ; Cynthia Donnell Heagy |
| title_short | Principles of bank accounting & reporting |
| title_sort | principles of bank accounting reporting |
| topic | Bank Bank examination United States Banks and banking United States Accounting Buchführung (DE-588)4008619-7 gnd Bank (DE-588)4004436-1 gnd |
| topic_facet | Bank Bank examination United States Banks and banking United States Accounting Buchführung USA |
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