Management
Group Members
1. CHAI SHER CHI
BS13110073
2. KOK ZEN YANG
BS13110236
3.EMY AZIZAH BINTI MAJID
BS13110127
4.LLOYD LEE WEN FENG
BS13110288
5.NOR AINI NG
BS13110393
6.NURUL SHAKILA BINTI KHAIRUDIN
BS13110498
7. SHALINI SHALU A/P THALAGRAJA
BS13110560
8. TAN KANG CHIAN
BS13110635
Financial Institution
Bank
Non-Bank
Intermediary
Intermediary
Both supervised by
Bank Negara Malaysia
Bank Financial
Institution
1905
Started in Kuching,
Sarawak under the
name of Kwong Lee
Mortgage and
Remittance
2011
Merged with EON Bank
Group
2012
Launched
Mach by
Hong Leong
Bank, a next
generation
banking subbrand
1989
Renamed Mui Bank, operating in
35 branches
1994
Acquired Mui Bank through Hong
Leong Credit Berhad (Now known
as Hong Leong Financial Group
Vision
An outstanding financial services
organisation, highly competitive,
and profitable, where people
make the difference
Characteristics
Types of Service
1. Personal Financial Services
2. Business and Corporate
Banking
3. Global Markets
4. Islamic Bank
Sources of Fund
1. Interest income
2. Non-interest
income
Interest income:
loans, advances and financing
money at call & deposit placement
with financial institutions
securities purchased under resale
agreements
financial assets held for trading
financial investment available for
sale
financial investment held to maturity
others
Non-interest income:
Fee income
Net income from securities
Other income
Usage of Fund
1. Interest expenses
2. Overhead expenses
3. Allowance for impairment losses
on loans, advances and
financing
4. Taxation
Interest expense:
Deposits and placements of
banks and other financial
institutions
Deposits from other
customers
Senior bonds
Tier 2 subordinated bonds
Tier 2 capital cumulative
subordinated loan
Non-innovative Tier 1
stapled securities
Innovative Tier 1 capital
Overhead expenses:
Personnel costs
Establishment costs
Marketing expenses
Administration and general
expenses
Taxation:
Malaysian income tax
Transfer to deferred
taxation
Balance Sheet
Income Statement
Non-bank Financial
Institution
Objective
stimulate growth in
certain industrial sector in
Malaysia
Mission
Promotes the progress in
Malaysias industrial sector by
providing loans for small and
medium industrial enterprise
Sources of Fund
Usage of Funds
Salary
Electrical
Bill
Office
Equipment
Computer
Others such as Income tax; 2%
Investment; 50%
Finance; 6% Mining; 8%
Wholesale; 8%
Construction; 2%
Manufacturing; 76%
INVESTMENT
Buy Somethin
on credit
Employee benefits; 1%
Account Payable; 7%
Accrued Liabilities; 9%
LIABILITIES
expense
s on the
income
stateme
nt that
have not
been
paid or
logged
under
accounts
payable
P1
JOURNALIZING &
POSTING TRANSACTIONS
Assets
Assets
Step 1: Analyze
transactions and source
documents.
ACCOUNT NAME:
Date
PR
Debit
Credit
Liabilities
Liabilities
Equity
Equity
ACCOUNT No.
Description
GENERAL JOURNAL
Balance
Date
Description
Page
Post.
Ref.
Debit
123
Credit
Trial Balance
Income statement
Statement change of Equity
Balance sheet
Income Statement
Loans,
receivable,
securities
including
amortizations
of
Bank Operation
premiums
Expenses
P3
Connections
3,470
30,000
33,470
200
33,270
Balance Sheet
Unearned
revenue
Is liability
Thank you