Banks typically provides its customers with various services for a fee.

Banks provide the loans and charge interest as payment for the service.
Bank managers require many types of data and reports relating to
different activities of banks. Accounting information system is critical to
managing bank’s resources. Managers are responsible for safeguarding
customers deposits and accounts opened by them, monitoring cash
reserves, and doing cash balancing and monitoring.

Bank managers use budgets and service-line analysis reports extensively.

Cash management for internal use is also important. Bank managers
make capital expenditure decisions in much the same way as managers
in manufacturing. Although normal operating decisions differ in many
ways, the bank manager must continually analyze the services provided
and the optimal service mix of the bank, just as the manufacturing
manager must analyse the products manufactured and the optimal
product mix to be produced. Loan activities require an effective system
for credit verification with related reporting. Monitoring of loan
payments and defaulting loans is very important.

Since a bank’s products are its services, it needs information to

determine if its services operate efficiently and are cost effective.
Therefore, information on cost per loan, cost per savings transaction,
and cost per account maintenance has become increasingly important to
bank managers.

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