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The Financial Statements of Banks and Their Principal Competitors

The Financial Statements of Banks and Their Principal Competitors

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Published by Mahmudur Rahman

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Published by: Mahmudur Rahman on Aug 30, 2012
Copyright:Attribution Non-commercial

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09/05/2014

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 McGraw-Hill/Irwin
1-1
© 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
 
CHAPTER FIVE
(Three)
The Financial Statements of Banks and Their PrincipalCompetitors
The purpose of this chapter is to acquaint thestudents with the content, structure andpurpose of bank financial statements and tohelp managers understand how informationfrom bank financial statements can be usedas tools to reveal how well their banks areperforming.
 
 McGraw-Hill/Irwin
1-2
© 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
 
Bank Financial Statements
Important Financial Statements
Report of Condition
 – 
Balance Sheet
Report of Income
 – 
Income Statement
Sources and Uses of Funds Statement
Statement of Stockholders
Equity
 
Reflect services offeredOverall size
 Analysis of performance
 
 McGraw-Hill/Irwin
1-3
© 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
 
Report of Condition
The Balance Sheet of a Bank Showing its Assets, Liabilities andNet Worth
 Accounting Equation: Assets=Liabilities +Equity Capital (1)
 Accounting System: What a company owns and what it owes Assets= Resources with future benefits that areowned and controlled by a companyExamples: cash, supplies, equipment and landLiabilities= What a company owes to its nonowners(creditors)Examples: debt to a bank in the form of a notepayable, accounts payable to suppliesEquity
= owner’s claim on assets (Owner’s equity)
 

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