Special Accounts ppt
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This document discusses the key schedules and accounts involved in banking special accounts. It notes that banks deal in money by buying deposits from customers and selling it to borrowers. It then outlines 16 schedules related to interest earned and expended, operating expenses, capital, reserves, deposits, borrowings, assets, and contingent liabilities that make up the key components of banking special accounts.
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Special Accounts ppt
- 1. Special Accounts R.AMALA MARY, M.Com., M.Phil Assistant Profssor EMG Yadava Women’s College, Madurai -14
- 2. special Accounts BANKING A bank deals in money .It buys and sells money in the same way as a trader buys goods for resale at a profit .It buys money from depositors and sells it to borrowers.
- 4. WORKING NOTES: • Schedule 13:Interest earned • Interest on loans • Discount on bills discounted • Interest on cash credits • Interest on over drafts Schedule 14:other income • Commission charged to customers
- 5. Schedule 15: Interest expended • Interest on fixed deposits • Interest on current accounts • Interest on saving bank accounts Schedule 16: operating expenses • Establishment expenses • Printing and Advertisements • Rent and rates • Directors and Auditor’s fees • Postage & telegrams • Sundry charges PROVISIVION AND CONTINGENCIES
- 7. WORKING NOTES: Schedule 1:Capital • Issued and subscribed share capital Schedule 2:Reserves and surplus • Reserve fund • Profit and loss/c(c/y) • Less: dividend (p/y) • Add: net profit • Reserve (25%) • Statutory reserve
- 8. Schedule 3: Deposits • Fixed deposits • Savings bank deposits • Current accounts Schedule 4:borrowing • Short loans Schedule 5: other liabilities and provision • Bills payable • Unclaimed dividend • Rebate on bills discounted
- 9. Schedule 6:cash and balances with RBI • Cash in hand • Cash with RBI Schedule 7:balance with banks and money at call and short notice • Money at call and short notice • Cash with other banks Schedule 8:investments • Investments Schedule 9: Advances • Bills discounted and purchased • Loans, cash credit and over draft
- 10. Schedule 10 :fixed assets • Premises • Furniture • Building Schedule 11:other assists • Other assets Schedule 12 : contingent liabilities • Bills for collection