Description

This training will provide an understanding of the organization of the accounting function, in particular the methods and processes of bank accounting, accounting IS, regulatory obligations and accounting standards (IFRS), consolidation and bank accounting control.

Who is this training for ?

For whom ?

Any employee who is required to work or interact with accounting organizations in the bank.

Prerequisites

Training objectives

Understand the organization of the accounting function

Understand the methods and processes of bank accounting

Know the regulatory obligations and accounting standards (IFRS)

Practice consolidation and bank accounting control

Training program

• Presentation of the organization of the accounting function of a bank
  • - The role, challenges and objectives of the financial and accounting function of a banking group.
  • - The four key functions of the accounting organization.
  • - Exercise: QCM to validate what you have learned.
• The accounting information system
  • - Characteristics of the accounting and financial IS.
  • - Typical banking and accounting architecture.
  • - Interdependencies with the rest of the banking IS.
  • - Exercise: Macro-modeling of a banking IS.
• Accounting valuation rules and methods
  • - Moroccan accounting standards and IFRS.
  • - Accounting treatments and controls.
  • - The rules for processing entries.
  • - Special treatments, the decrees.
  • - Practical work Passage of writing, calculation, evaluation and comparison between standards.
• General accounting returns
  • - Inventories and presentation of refunds.
  • - The classic accounting statements and the Banking Commission (BAFI) statements.
  • - The ECB statements, balance of payments statements , statistical statements, tax statements, consolidation statements.
  • - The accountant's tools: the general ledger, the journal, the accounting balance, the balance justification statements.
  • - Work practices Analysis of states and their contents.
• Specific points on consolidation
  • - Presentation of the regulatory framework, the concept of control and standards.
  • - Methods and consolidation processes.
  • - Exercise: Exercises on the different methods consolidation.
• Specific points on bank accounting control
  • - Typology of accounting risks.
  • - Typology of operational anomalies.
  • - The categories and actors of bank accounting control.
  • - The optimization of an accounting control process.
  • - Exercise: Know how to identify abnormal operations, risks and controls.