CV

Accounting

Ch 5 · Accounts of Banking Companies

5 concept points · 3 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
Important Points

🧮 Formula sheet

  1. 1.Rebate on Bills Discounted = Unexpired Discount on bills not yet matured
  2. 2.Interest on NPA recognised on realisation basis (not accrual)
  3. 3.Capital Adequacy Ratio (CAR) = (Tier 1 + Tier 2) / Risk-Weighted Assets

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