Unit 1: Introduction (4 LHs)
Concept of bank account; Accounting assumptions, principles and conventions;Evolution of banking industry, Development of banking industry in Nepal; Banks:Meaning, nature, objectives, importance and functions of banks; Types of Banks: CentralBank, Commercial Banks, Development Banks, Financial Institutions, Micro FinanceInstitutions and Co-operative Banks; Opportunities and Challenges of Nepalese BankingSector; Legal provisions under Banking and Financial Institutions Act (BAFIA), 2063;Unified directives issued by Nepal Rastra Bank; Concept and importance of GAAP,Nepalese Accounting Standards (NAS), International Accounting Standards (IAS), NepalFinancial Reporting Standard (NFRS) and International Financial Reporting Standard(IFRS), Relative aspects of NAS, IAS, NFRS and IFRS.

Unit 2: Accounting for Deposit 3 LHs
Account Opening, operations and closure of bank account; Concept and types of deposit:current, saving, time or fixed account, hybrid or flexi deposit, calls deposit account,margin account, foreign currency account, special foreign currency account; Process ofopening accounts; Inter bank borrowing from other banks and short term borrowing fromNRB; Substitutes for vouchers: pay in slip and its meaning; Cheques: meaning and typesof cheques; Electronic cheque clearing (ECC).

Unit 3: Accounting for Guarantee and Margin Deposit (3 LHs) 
Guarantee: Concept, needs and types of guarantee: Bid bond, Performance bond,Advance payment guarantee, Counter guarantee, Financial guarantee, Standby letter ofcredit, Bonded warehouse guarantee; Accounting treatment of guarantee issue (voucherand ledger); Margin deposit: concept, process and evaluation; Service charges andaccounting treatment.

Unit 4: Letter of Credit (LC) (3 LHs)
Letter of credit: concept, needs and types of LC; Parties involved in LC; Documents inLC; Trade finance; International Chambers of Commerce and Universal Custom andPractices (UCP) for documenting credit; NRB regulations for LC; Accounting treatment.

Unit 5: Accounting for Remittance (3 LHs) 
Remittance: concept, importance and types; Services rendered by remittance; Partiesinvolved in remittance; Demand draft, accounting for advice received and un-received demand draft; Account payee draft; Books of original entry for advice received and unreceived; Telegraphic transfer and mail transfer; Branch reconciliation.

Unit 6: Accounting for Credit and Advances (3 LHs) 
Credit: Concepts, importance and types: Cash credit, Overdraft, Secured loan, Microcredit, and other loans: auto, home, credit card, education and social; Evaluation offeasibilitystudy; Industry risk analysis and Business risk analysis (using six C’s ofcredit); Accounting treatment of different types of credit; Loan processing charges,interest and commission and their accounting treatment; Collection and recovery of loansmethod applied and accounting treatment; Credit risk management; Credit creation. 

Unit 7: Accounting for Treasury Management (3 LHs) 
Concept of treasury management; Dimensions of treasury management; Market riskmanagement; Liquidity management; Investment portfolio management; Foreignexchange risk management; Assets and liabilities management; Maintenance of agencyledger (NOSTRO and VOSTRO).

Unit 8: Banking Technology Products (2 LHs) 
Banking software; Card operation; Tele banking; Mobile banking; Internet banking and ebanking; SWIFT (Society for Worldwide Interbank Financial Telecommunication);Branchless banking.

Unit 9: Concept of BASEL Framework (2 LHs)
Concept and importance; Principles of capital measurement and capital standard.

Unit 10: Anti Money Laundering (AML) (2 LHs)
Concept, importance and AML Act; Know your customers (KYC).

 Unit 11: Preparation of Financial Statements under NFRS 12 LHs
Bank reconciliation: concept, needs and preparation of BRS; Trail balance: concept,needs and preparation; Transaction list verification and operational procedures; Statementof profit and loss and other comprehensive income (Income statement); Statement offinancial position/balance sheet; Statement of cash flow statement; Statement of changes in equity; Disclosures required for Financial Statement.

Unit 12: Financial Statements Analysis 8 LHs
Concepts and importance; Ratio Analysis: concept, importance and limitations; Types of ratios: Profitability ratios: Net interest income growth (NII growth), Operating profit growth; Shareholder ratios: Return on equity, Return on assets, Earning per share, Priceearnings ratio, Market price per share; Liquidity ratios: Net liquid assets, Net liquidityratios, Statutory liquidity ratio (SLR), Cash reserve ratio (CRR); Activity ratios: Cost offund, Base rate, Credit deposit ratio; Staff efficiency (per employee income, peremployee business i.e. deposit plus loan); Gearing and Financial ratios: Total borrowingto shareholder fund, Total assets growth, Net worth growth; Cash Flow ratios: Interestcoverage ratio, Debt coverage ratio; Assets Quality ratios: Non-performing loans to totalloans, Loan loss reserves to gross loan; Earnings ratios: Net interest margin; CapitalAdequacy ratios: Capital fund as a percentage of risk weighted assets.