ABSTRACT

 

In teaching Finance courses in Bank Management instructors often struggle with tying course content (e.g. liquidity, lending, deposit, capital issues) to the practices of actual institutions.  The Uniform Bank Performance Report (and other on-line resources) reported by actual financial institutions can provide a context for classroom based instruction.  This paper will present a method of incorporating an ongoing, semester long project designed to enhance student learning.  The project ties various commonly addressed topics in Bank Management to “real life†reporting by banks to the Federal Financial Institutions Examination Council.  As the FFIEC states, “The Uniform Bank Performance Report (UBPR) is an analytical tool created for bank supervisory, examination, and management purposes.  …  The performance and composition data contained in the report can be used as an aid in evaluating the adequacy of earnings, liquidity, capital, asset and liability management, and growth management.â€Â  The Report allows students to analyze reported data from a particular bank’s UBPR in relation to the textbook and classroom presentations.  At the completion of the project, students have gained insight to the management issues faced by an actual bank in light of the underlying theory.