Banking: Loans

This is the introductory video to our self-study eLearning course "Banking Industry Fundamentals: Loans." Check it out here:
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What does a bank do with all the money it receives from deposit holders? Quite often, it makes loans! There are lots of different types of loans, such as commercial, residential mortgage, auto, agricultural, and construction just to name a few. Some loans are held by a bank until maturity and some are sold after origination. Some are purchased outright, rather than being underwritten by the bank itself. All of these situations have unique accounting considerations under ASC 310 which you will learn about in this course!

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