The handbook of bank accounting: understanding and applying standards and regulations
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chicago, Ill. u.a.
Bankers Publ. Co. u.a.
1993
|
| Schriftenreihe: | Bankline
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 418 S. graph. Darst. |
| ISBN: | 1557383383 |
Internformat
MARC
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| 245 | 1 | 0 | |a The handbook of bank accounting |b understanding and applying standards and regulations |c Charles J. Woelfel |
| 264 | 1 | |a Chicago, Ill. u.a. |b Bankers Publ. Co. u.a. |c 1993 | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Preface xi
PART I THE ENVIRONMENT OF BANK ACCOUNTING AND REGULATION
Chapter 1 Financial Reporting 3
Financial Institutions 3
Accounting 5
Objectives of Financial Reporting 7
Qualitative Characteristics of Accounting Information 8
Development of Generally Accepted Accounting Principles—
The AICPA s Role 11
The Financial Accounting Standards Board 12
Governmental Accounting Standards Board 15
Federal Government Accounting 15
International Accounting Standards 16
The American Accounting Association 16
The Securities and Exchange Commission 17
The Internal Revenue Service (IRS) 17
Generally Accepted Accounting Principles (GAAP) 18
Major Accounting Assumptions, Principles, and Conventions 19
Bank Specific: GAAP vs. RAP 21
Key Definitions 23
Chapter 2 Bank Regulation and Reporting 27
Objectives of Banking Regulation 27
Regulatory Agencies—An Overview 28
Federal Reserve System 29
Comptroller of the Currency 39
The Securities and Exchange Commission 43
Federal Deposit Insurance Corporation (FDIC) 55
vi CONTENTS
Office of Thrift Supervision 58
Bank Specific: Recommendations 59
Key Definitions 59
PART n BANK ACCOUNTING: THEORY AND PRACTICE
Chapter 3 The Controllership Function 65
Controller 65
Organizational Structure 74
The Computer Revolution 75
Internal Control System 75
Key Definitions 77
Chapter 4 The Accounting Model for Banks 79
The Accounting Cycle 79
The General Ledger 84
Reconciliation and Evaluating Procedures 86
The Minicomputer Environment 87
Key Definitions 90
Chapter 5 The Statement of Condition 93
Information Content 93
The Statement of Condition 94
Cash and Cash Items 97
Temporary Investments 97
Investment Securities 99
Bond Trading Activities 99
Loans 99
Financial Instruments 107
SFAS No. 105 Disclosure of Information about Financial
Instruments with Off Balance Sheet Risk and Financial
Instruments with Concentration of Credit risk 108
SFAS No. 107 Disclosure about Fair Value of
Financial Instruments 108
Financial Futures 116
SWAPS 118
Options 119
Coupon Stripping, Treasury Receipts and STRIPs 120
Miscellaneous Financial and Money Market Instruments 120
EITF References to Financial Instruments 120
Bank Premises and Equipment 121
Other Real Estate Owned 121
Liability Accounts 122
CONTENTS vll
Off Balance Sheet Items 123
Capital Accounts 123
Risk Based Capital 126
Summary of Significant Accounting Policies 127
Leverage in Bank Statements 127
Personal Financial Statements 128
Key Definitions 130
Glossary of Financial Instruments: Recent Innovations 132
Chapter 6 The Income Statement 137
Contents of the Income Statement 137
Bank Specific SFASs 147
Interim Financial Reports 148
Statement of Changes in Stockholders Equity 149
Key Definitions 150
Chapter 7 Statement of Cash Flows 153
The Statement of Cash Flows 153
Financial Ratios 163
Key Definitions 164
Chapter 8 Liabilities: Recognition and Measurement 167
Bonds Payable 167
Troubled Debt Restructuring 169
Leases 171
Pensions 176
Post Retirement Benefits Other Than Pensions 178
Contingencies 179
Compensated Absences 180
Key Definitions 180
PART ni TOPICS IN FEDERAL INCOME TAXES
Chapter 9 Income Taxes and Interperiod Tax Allocation 187
Part 1 Income Taxes 187
The Legislative Process 187
Tax Courts 188
Business Entities Subject to Taxation 188
Consolidated Tax Returns 190
Bank Specific Tax Rules 190
Tax Planning 191
Official Publications 194
Tax Research 195
The Tax Audit 197
vlil CONTENTS
Part II Income Tax Allocation 198
Objective of Accounting for Income Taxes 198
Intraperiod Tax Allocation 201
Key Definitions 202
PART IV FOREIGN TRANSACTIONS AND OPERATIONS AND
BUSINESS COMBINATIONS
Chapter 10 International Transactions and Operations 209
The International Environment 209
Foreign Currency Exchange Rates 212
International Operations 212
Foreign Currency Transactions 213
Forward Exchange Transactions: Hedges and Speculation 215
Foreign Currency Financial Statements 217
Key Definitions 221
Chapter 11 Business Combinations 225
An Overview 225
Purchase and Pooling Accounting 227
Consolidated Financial Statements 229
Push Down Accounting 231
Proportionate Consolidation 231
One line Consolidation 232
Reorganization 232
Combined Statements 232
Bank Specific 232
Equity Method of Accounting 233
Acquisition of a Troubled Bank 234
Key Definitions 236
PART V OVERVIEW OF FINANCIAL STATEMENT ANALYSIS
Chapter 12 Financial Statement Analysis 241
Overview of Analysis of Bank Financial Statements 241
Basics of Financial Statement Analysis 242
Ratio Analysis 243
Bank Specific Ratios 243
Industry Guide 3—Selective Reporting 250
Report Format 253
Segment Reporting 253
Capital Adequacy 255
Going Concern Considerations 259
Horizontal and Vertical Analysis 260
CONTENTS Ix
Time Series Analysis 261
Regression and Correlation Analysis 261
The Auditor s Report 261
Limitations of Financial Statement Analysis 261
Elements of a Good Financial Analysis Report 262
Key Definitions 262
PART VI MANAGERIAL ACCOUNTING: CONCEPT, METHODS, AND USES
Chapter 13 Managerial Accounting 269
Responsibility Accounting 269
Budgets 271
Capital Budgets 279
Budgeting: Behavioral Implications 284
Budgeting: Effective Techniques 285
Cost Benefit Analysis 286
Break even Analysis 287
Contribution Margin Analysis 290
Cost of Capital 294
Learning Curve 294
Leverage 295
Financial Forecast 297
Key Definitions 299
Chapter 14 Costs and Pricing 303
Costs 303
Cost Behavior 307
Cost Accounting 308
Pricing Policy 312
Pricing Practices 314
Bank Specific Pricing Practices for Loans 320
Transfer Pricing 320
Cost of Funds 322
Asset/Liability Management 322
Duration Analysis 326
Key Definitions 332
PART VII BANK ACCOUNTABILITY
Chapter 15 Bank Examinations and Audits 337
Part I Examinations by Regulatory Authorities 338
The Bank Examination 338
x CONTENTS
Part II The External Audit 340
An Overview of the External Audit 341
Internal Auditing 349
Operational Audit 350
Compilation 351
Review 351
The Audit and Fraud 351
Civil and Criminal Liability of Auditors 353
Key Definitions 354
PART VIII COMPOUND INTEREST CONCEPT
Chapter 16 The Time Value of Money 359
Banking Specifics 360
Interest 360
Present Value 361
Future Value 362
Present and Future Values of Annuities Due 365
Fraction of a Year 366
Time Periods 369
Deferred Annuity 369
Finding the Rents, Number of Periods, or Interest Rate 369
Rule of 72, Rule of 69, and Rule of 78 370
Merchants Rule and United States Rule 370
Perpetuities 371
Key Definitions 371
Appendix A Acronym Glossary 373
Appendix B Index of References to APB and FASB Pronouncements 387
Appendix C References 395
Appendix D Directory 403
Index 407
|
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| geographic_facet | USA |
| id | DE-604.BV009298748 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:34:34Z |
| institution | BVB |
| isbn | 1557383383 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006187750 |
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| physical | XIII, 418 S. graph. Darst. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | Bankers Publ. Co. u.a. |
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| spelling | Woelfel, Charles J. Verfasser aut The handbook of bank accounting understanding and applying standards and regulations Charles J. Woelfel Chicago, Ill. u.a. Bankers Publ. Co. u.a. 1993 XIII, 418 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Bankline Bank Banks and banking United States Accounting Bank (DE-588)4004436-1 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf USA Bank (DE-588)4004436-1 s Rechnungswesen (DE-588)4048732-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006187750&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Woelfel, Charles J. The handbook of bank accounting understanding and applying standards and regulations Bank Banks and banking United States Accounting Bank (DE-588)4004436-1 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4004436-1 (DE-588)4048732-5 |
| title | The handbook of bank accounting understanding and applying standards and regulations |
| title_auth | The handbook of bank accounting understanding and applying standards and regulations |
| title_exact_search | The handbook of bank accounting understanding and applying standards and regulations |
| title_full | The handbook of bank accounting understanding and applying standards and regulations Charles J. Woelfel |
| title_fullStr | The handbook of bank accounting understanding and applying standards and regulations Charles J. Woelfel |
| title_full_unstemmed | The handbook of bank accounting understanding and applying standards and regulations Charles J. Woelfel |
| title_short | The handbook of bank accounting |
| title_sort | the handbook of bank accounting understanding and applying standards and regulations |
| title_sub | understanding and applying standards and regulations |
| topic | Bank Banks and banking United States Accounting Bank (DE-588)4004436-1 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Bank Banks and banking United States Accounting Rechnungswesen USA |
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