Accounting for Banks

ebook Volume 1 · Accounting for Banks (1)

By James M. Koltveit

cover image of Accounting for Banks

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Accounting for Banks offers insightful, practical analysis of the application of existing accounting guidance and its effect on banks, as well as the latest accounting and regulatory changes. The two-volume publication features an array of examples, illustrations, and other valuable practice aids for the special situations that may be encountered.

  • Explains how to analyze a bank's financial position and operations using the bank's financial statements, and illustrates alternative bank financial statement presentations
  • Discusses accounting principles applicable to banks within the framework of their operations
  • Provides a working knowledge of bank operations and internal accounting controls
  • Details bank audit objectives and procedures
  • Demonstrates applications of internal accounting controls and accounting and reporting principles to banks' cash, investment securities, trading account securities, loans, property and equipment, and a host of other assets
  • Accounting for Banks