Standard

Format Updated: 04/27/05

MKT 112 - Principles of Banking

Course Description

Introduces the history, documents, and operational functions of the banking industry. Topics include: history, documents, operations, and specialized services.

 

Competency Areas

Hours

History

Class

5

Documents

D. Lab

0

Operations

P. Lab/O.B.I.

0

Specialized Services

Credit

5

 

 

 


Prerequisite:

Provisional admission

Corequisite:

 

 

Course Guide

 

Competency

After completing this section, the student will:

Hours

Class

D.Lab

P.Lab/

O.B.I.

HISTORY

10

0

0

History

Outline the development of banking from colonial times.

 

 

 

Terms

Define banking terms.

 

 

 

Bank laws

Cite reasons for major banking acts (National Bank Act, Federal Reserve Act, Glass-Seagal, Monetary Control, and Garn-St. Germaine).

 

 

 

 

Describe the impact of major banking acts.

 

 

 

Operations

Describe the operations of thrift institutions, credit unions, and commercial banks.

 

 

 

Monetary tools

List the basic tools the Federal Reserve uses to control the flow of money and credit.

 

 

 

DOCUMENTS

10

0

0

Terms

Define terms related to banking documents.

 

 

 

Barter

Describe the operation of the barter system.

 

 

 

Negotiable instruments

Name the requirements of negotiable instruments.

 

 

 

 

Identify the parties of drafts and their roles.

 

 

 

Endorsements

Explain the basic types of endorsements.

 

 

 

 

Describe the liabilities of endorsers and the concept of holder in due course.

 

 

 

OPERATIONS

25

0

0

Terms

Define terms related to banking operations.

 

 

 

 

Distinguish among book, collected, and available balances.

 

 

 

 

List characteristics of cash and non-cash items.

 

 

 

Deposits

Describe the processing of deposit items by tellers.

 

 

 

Counterfeit

Discuss the problem of counterfeit currency.

 

 

 

Account relationship

Explain the importance of identity, capacity, and authority in account relationships.

 

 

 

Account types

List the types of accounts offered by today's banks.

 

 

 

Interest expense

Describe the impact of interest expense on banks.

 

 

 

Types of businesses

Name the legal distinctions among proprietorships, partnerships, and corporations.

 

 

 

Paying, cashing checks

Distinguish between paying and cashing checks.

 

 

 

Tests

List tests checks must pass when presented.

 

 

 

Teller risks

List some of the risks a teller assumes in cashing checks.

 

 

 

Robberies

Describe actions tellers should take during holdup attempts.

 

 

 

Check processing

Name the objectives of check processing systems.

 

 

 

 

Explain the importance of transit numbers and check routing symbols.

 

 

 

 

Explain the concept of Federal availability versus bank availability.

 

 

 

 

Describe how a transit check moves through the Federal Reserve System.

 

 

 

Operations bookkeeping

Distinguish between the bookkeeping and general ledger departments in a bank.

 

 

 

 

Name the sources from which the bookkeeping unit receives its daily work.

 

 

 

 

Describe the visual and nonvisual tests applied to checks in the examining process.

 

 

 

 

List the advantages and disadvantages of the dual posting system.

 

 

 

Loans

Outline three objectives in a bank's program of funds management.

 

 

 

 

List the four basic categories of bank loans.

 

 

 

 

List some of the legal restrictions affecting bank loans.

 

 

 

 

Outline the credit analysis process.

 

 

 

Investments

Outline bank priorities in funds management.

 

 

 

 

Cite the legal restrictions on bank investments.

 

 

 

 

Analyze the effect of tax legislation on bank investment strategies.

 

 

 

Bank accounting

Describe double entry bookkeeping and how debits and credits are used in posting.

 

 

 

 

List the major asset and liability accounts that appear on a bank's balance sheet.

 

 

 

Pricing

List the major income and expense accounts that appear on a bank's income statement.

 

 

 

Profitability

Name the four major ratios that are used as a measure of bank profitability.

 

 

 

 

Explain the importance of loan-loss reserves.

 

 

 

 

Explain the value of account analysis to both banks and customers.

 

 

 

SPECIALIZED SERVICES

5

0

0

Term

Define terms related to specialized services.

 

 

 

Letter of credit

List steps in a letter of credit transaction.

 

 

 

Trust

Distinguish between the functions of a trustee and an agent.

 

 

 

 

Name the steps involved in settling estates.

 

 

 

 

Describe the legal restrictions that affect bank trust operations.

 

 

 

 

List the duties and responsibilities of a bank acting as a trustee.

 

 

 

Cash management

Explain the deposit, disbursement, and information services banks offer in their cash management programs.

 

 

 

Safe deposits

Explain the safeguards banks employ in their safe deposit operations.

 

 

 

 

Suggested Resources

 

Books

 

Compton, E. N. (1988). Principles of banking (3rd ed.). Washington, DC: American Bankers Association.

 

Audiovisuals

 

Armed robbery -- prepare to survive [Videocassette]. (1986). Aims Media.

Eyewitness [Videocassette]. (1983). Encyclopedia Britannica Educational Corp.