This course provides practical, job-oriented training on how to prepare, analyze, and present financial statements in line with IAS/IFRS and Bangladesh regulatory requirements. It is designed for banking professionals, accountants, SME executives, finance officers, and diploma/BCS candidates who want hands-on competence in preparing Balance Sheet, Income Statement, Cash Flow Statement, Changes in Equity Statement and Notes to the Accounts for real-life business and banking use.
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Module 1: Fundamentals of Financial Reporting
Purpose and users of financial statements
Qualitative characteristics of financial information
Accounting assumptions and principles
Module 2: Regulatory Framework
IAS/IFRS overview
Bangladesh Companies Act
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Bank Companies Act (brief)
Role of auditors and regulators
Module 3: Statement of Financial Position (Balance Sheet)
Asset classification and measurement
Liabilities and equity presentation
Banking vs non-banking format
Module 4: Statement of Profit or Loss & OCI
Revenue recognition
Expense classification
Profit
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EPS
Module 5: Statement of Cash Flows (IAS 7)
Operating
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financing activities
Direct vs indirect method
Cash flow analysis for banks & SMEs
Module 6: Statement of Changes in Equity
Share capital
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retained earnings
Dividend and equity movements
Module 7: Notes to the Financial Statements
Accounting policies
Disclosure requirements
Common disclosure mistakes
Module 8: Financial Statement Presentation Skills
Board & management presentation
Ratio analysis and interpretation
Red flags and compliance issues
Module 9: Practical Case Study
Full set of financial statements preparation
Real-life banking / SME case
Review and correction workshop
