Module Handbook

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Module WIW-FUB-BM1-M-7

Bank Management I: Bank Calculation and Banking Supervision (M, 4.5 LP)

Module Identification

Module Number Module Name CP (Effort)
WIW-FUB-BM1-M-7 Bank Management I: Bank Calculation and Banking Supervision 4.5 CP (135 h)

Basedata

CP, Effort 4.5 CP = 135 h
Position of the semester 1 Sem. in WiSe
Level [7] Master (Advanced)
Language [DE] German
Module Manager
Lecturers
Area of study [WIW-FUB] Financial Services and Financial Management
Reference course of study [WIW-88.21-SG] M.Sc. Business Studies
Livecycle-State [NORM] Active

Courses

Type/SWS Course Number Title Choice in
Module-Part
Presence-Time /
Self-Study
SL SL is
required for exa.
PL CP Sem.
2V+2U WIW-FUB-BM1-K-7
Bank Management I: Bank Calculation and Banking Supervision
P 45 h 90 h - - PL1 4.5 WiSe
  • About [WIW-FUB-BM1-K-7]: Title: "Bank Management I: Bank Calculation and Banking Supervision"; Presence-Time: 45 h; Self-Study: 90 h

Examination achievement PL1

  • Form of examination: written exam (Klausur) (90 Min.)
  • Examination Frequency: each semester

Evaluation of grades

The grade of the module examination is also the module grade.


Contents

In the module “Bank Calculation and Banking Supervision”, one key aspect is the calculation of banking transactions as loans and inlays from a periodic and present value perspective. Furthermore the Supervision System of a Bank is analyzed in the course.

Structure:

A. Basic Information of Banking Business

B. Management Accounting of Banking Transactions

  • The Market Interest Rate Method from a periodic view
  • The Present Value approach of the Market Interest Rate Method
  • Calculation of further operating figures
  • Special questions of Bank Calculation

C. Supervision of Financial Institutes

  • Structure of the Supervising System
  • Rules to Assure a sufficient Liquidity Management
  • Capital Requirements Regulation

The Case Studies are designed to allow students an intensive insight into the challenges of Bank Calculation and Banking Supervision. The main goal is to apply the content and the theories of the lecture as well as a critical reflection of the results.

Competencies / intended learning achievements

With the successful completion of the module students will be able to:
  • evaluate the function of Banks,
  • evaluate the different calculating concepts of the Market Interest Rate Method,
  • validate special questions of Bank Calculation,
  • assess the Liquidity Management and evaluate the Capital Requirements Regulation.

Literature

  • Bieg, H./ Krämer, G./ Waschbusch, G.: Bankenaufsicht in Theorie und Praxis, 4. Auflage, Frankfurt am Main 2011.
  • Hölscher, R./ Altenhain, T. (Hrsg.): Handbuch Aufsichts- und Verwaltungsräte in Kreditinstituten, Berlin 2013.
  • Schierenbeck, H./ Hölscher, R.: BankAssurance, Institutionelle Grundlagen der Bank- und Versicherungsbetriebslehre, 4. Auflage, Stuttgart 1998.
  • Schierenbeck, H./ Lister, M./ Kirmße, S.: Ertragsorientiertes Bankmanagement, Band 1: Messung von Rentabilität und Risiko im Bankgeschäft, 9.Auflage, Wiesbaden 2014.
  • Schierenbeck, H./ Lister, M./ Kirmße, S.: Ertragsorientiertes Bankmanagement, Band 2: Risiko-Controlling und integrierte Rendite-Risikosteuerung, 9.Auflage, Wiesbaden 2008.
  • Der Offenlegungsbericht als Informationsinstrument von Kreditinstituten: Aufsichtsrechtliche Vorgaben zur Berichterstattung über die Risiko- und Kapitalstruktur und ihre Umsetzung bei Sparkassen und Genossenschaftsbanken, in: Die Wirtschaftsprüfung, 72. Jg., Heft 2, 2019, S. 98- 108

Materials

Olat Course with Lecture notes, Case Studies and additional information.

Requirements for attendance (informal)

The successful participation at the module “Investment and Financing” is highly recommended.

Requirements for attendance (formal)

None

References to Module / Module Number [WIW-FUB-BM1-M-7]

Module-Pool Name
[WIW-FE-MPOOL-7] Field of Specialization: Financial Economics
[WIW-FUB-MPOOL-7] Field of Specialization: Finance and Banking Management