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Project Title: | An internship report on “Accounts and financial activities of Rastriya Banijya Bank Limited” |
Author: | Ms. Jaya Shrestha |
Advisor: | Pichit Eamsopana, Ph.D |
Degree: | Bachelor of Business Administration (International Program) |
Major: | Finance and Banking |
Faculty: | Business Administration |
Semester / Academic year: | 2/2017 |
Citation
Shrestha, Jaya. (2017). An internship report on “Accounts and financial activities of Rastriya Banijya Bank Limited”. (Cooperative Education). Bangkok: Siam University.
Abstract
The goal of this study is to study the financial activities of how the Accounts Department of Rastriya Banijya Bank Limited is conducted. The main objectives include: (1) to understand the accounting concept, (2) to keep complete records of every financial transaction systematically and scientifically, (3) to present data with the help of accounting entries.
Every business transaction causes at least two changes in the financial position of business concern at the same time – hence, both the changes must be recorded in the books of accounts. Otherwise, the books of accounts will remain incomplete and the result ascertained therefore will be inaccurate. The fundamental principle of double entry system lies in analyzing these two changes (parties) involved in business transactions and properly recording of both the changes in the books of accounts. There is no exception to this principle. If a complete picture of the transactions is to be reflected through books of accounts, the double entry system must be duly observed. Otherwise the books of accounts will fail to provide complete information.
The results found that RBB follows a double entry system which records the transaction in a scientific and modern way. This system is highly systematic and follows certain rules and principles so it is easy to find the information about a particular transaction or account quickly when it is needed by owners, management, accountants, or the other employees.
Keywords: Accounts Department, Double Entry System, Daybook.
An internship report on “Accounts and financial activities of Rastriya Banijya Bank Limited”
Faculty of Business Administration, Siam University, Bangkok, Thailand
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