Study notes
Short, sourced notes on the topics every bank exam asks about, each with a quiz to check what stuck.
Accounting
5 notesAccounting Concepts and the Accounting EquationMeaning, objectives and users of accounting, the main concepts and conventions, and how every transaction keeps Assets = Liabilities + Capital in balance.4 min read4 min readJournal, Ledger and Trial BalanceRules of debit and credit, books of original entry, posting and balancing, what a trial balance can and cannot detect, and how the suspense account works.4 min read4 min readBank Reconciliation Statement (BRS)Why the cash book and pass book balances differ, the add and deduct rules from either balance, overdraft cases and worked numerical examples.4 min read4 min readFinal Accounts and DepreciationTrading account, profit and loss account and balance sheet, the usual year-end adjustments, capital versus revenue items, and straight-line and diminishing-balance depreciation.4 min read4 min readFinancial Statements of Banks and Ratio AnalysisThe NFRS-based statements NRB prescribes for banks, how a bank's profit is built up, and the formulas for CAR, NPL, CD, liquidity, ROA, ROE, EPS and NIM.4 min read4 min read