A PROJECT REPORT

ON
“BANKING SERVICES PROVIDED BY BANKS”
SUBMITTED IN THE PARTIAL FULFILLMENT FOR THE
AWARD OF
THE DEGREE OF BACHELOR IN BUSINESS
ADMINISTRATION

UNDER THE GUIDANCE OF:

DR. SHALLU SEHGAL

SUBMITTED BY:
SHUBHAM VERMA
Enrollment No. 5171370035
BBA, Semester VI
Batch 2017-2020
SHOOLINI INSTITUTE OF LIFE SCIENCE AND BUSINESS
MANAGEMENT
Anand complex, The Mall, Solan
(Affiliated to H.P. University Shimla)

1
 CERTIFICATE

This is to certify that the project entitled “BANKING SERVICES

PROVIDED BY BANKS” the bonafied work carried out by SHUBHAM

VERMA (Roll no : 5171370035), student of BBA, Shoolini Institute of Life

Sciences and Business Management(H.P), during the year 2020 in the partial

fulfillment of requirements for the awards of Degree of Bachelors of Business

Administration and that the project has not been formed the basis for the award

previously of any degree, diploma fellowship or any other similar title.

DrShalluSehgal

(Asst, Prof BBA)

SILB, Solan

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 ACKNOWLEDGEMENT

The most pleasant part of any project is to express gratitude and best of honor

towards all those who directly or indirectly contributed to the smooth flow of the

project work and this being the good opportunity: I don’t want to miss it. Sincere

acknowledgement is due foremost the chairperson Mrs. Saroj Khosla, Director Dr.

(Mrs. Shalini Sharma, Head of the department Dr. Daman Preet Kaur and my

guide Dr. ShalluSehgal who endowed me with value opportunity to explore so

interesting topic as is the subject of the present report. I thank my mentor without

the kind cooperation of whom this work would not have been possible. I express

my gratitude to all my teachers and my friends for making suggestions or the

improvement or for the extending their support and encouragement.

SHUBHAM VERMA

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 DECLARATION

I, SHUBHAM VERMA, B.B.A VI SEMESTER student of Shoolini Institute of

life Sciences and Business management hereby declare that the project report
under the Project title “BANKING SERVICES PROVIDED BY BANKS” is my
own work and I have done this project under the supervisions of Professor Dr.
Shallu Sehgal.

I also declare that the content of this project is purely a part f this comprehensive
project work and the content has not been submitted to any other institution for the
award of any degree diploma or fellowship.

Further, I assign the right to the university to use the information and contents of
this project report to develop cases, case leads and papers for publications or for
use in teaching.

SHUBHAM VERMA

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5
TABLE OF CONTENT

1. INTRODUCTION

 Objectives of the study

 Research methodology

INDIAN BANKS
 Banking in India
 Definition of banks
 Types of banks

COMPANY PROFILE & PERFORMANCE EVALUATION

 COMPANY PROFILE SBI

 COMPARITIVE BALANCE SHEET OF SBI
 PERFORMANCE EVALUATION
 CONCLUSION
 LIMITATIONS OF STUDY

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7
 INTRODUCTION
BANK
Bank is a financial institution whose primary activity is to act as a payment agent
for customers and to borrow and lend money. Banks are important players of the
market and offer service as loans and funds.

 Banking was originated in 18th century

 First bank was GENERAL BANK OF INDIA and BANK OF
HINDUSTAN.
 PUNJAB NATIONAL BANK and BANK OF INDIA were the only private
banks in 1906.
 ALLAHABAD bank first fully Indian owned bank in 1865.

Types of bank

 Commercial banks focus on business customers. Businesses need checking

and savings accounts just like individuals do. But they also need complex
services, and the dollar amounts (or the number of transactions) can be
substantial. They might need to accept payments from customers, rely
heavily on lines of credit to manage cash flow, and work with letters of
credit to do business overseas.
 Investment banks help businesses work in financial markets. If a company
wants to go public, borrow a significant amount, or sell debt to investors,
they often use an investment bank.
 Central banks manage the monetary system for a government. For
example, the Federal Reserve Bank is the U.S. central bank responsible for
managing economic activity and supervising banks. 
 Credit unions are similar to banks, but they are not-for-profit organizations
owned by their customers (while investors own most banks). Credit
unions offer products and services more or less identical to most retail and
commercial banks. The main difference is that credit union members share
some characteristic in common (where they live, their occupation, or
organizations they belong to, for example).
 Online banks operate entirely online—there are no physical branch
locations available to visit with a teller or personal banker. Many brick-and-
mortar banks also offer online services, such as the ability to view accounts
and pay bills online, but internet-only banks are different. Internet banks

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 often offer competitive rates on savings accounts, and they’re
especially likely to offer free checking. 
 Mutual banks are similar to credit unions because they are owned by
members (or customers) instead of outside investors.

There are some examples of banks in India

 Private sector Bank
 HDFC, ICICI, axis bank, yes bank, kotak Mahindra bank, bank
of Rajasthan.

 Rural Bank
 United bank of India, syndicate bank ,national bank for
agriculture and rural development (NABARD)

 COMMERCIAL BANK
 State bank, central bank, Punjab national bank, HSBC, ICICI,
HDFC etc.

 RETAIL Bank
 Bank of broda , Punjab national bank.

 Investment bank
 JPMorgan chase, Goldman sachs, Morgan Stanley, deutsche
bank, citigroup etc.

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Scope of banking sector

Banking business has a history of over 200 year’s .from the times of the bank of
Bengal (1806) the sector has been witnessing qualitative and quantitative changes.
Main players during the pre-independence period were credit Lyonnais, Allahabad
bank, Punjab national bank and bank of India .with 1935 regulation the reserve
bank of India was proclaimed the central bank of India and was vested with
controlling powers over the banks.

The drastic development taken place during the first 25 years since independence
was nationalization of many private banks. With this, the central government
becomes major policy maker for these nationalized banks.

With economic liberalization measure many private and foreign banking

companies were allowed to operate in the country. Favorable economic climate
and a variety of other factor such as demand for wide range of financial products
from various sections of the society led to mutually beneficially growth to banking
sector and economic growth process this was coincided by technology
development in the banking operations. Today most of Indian cities have
networked banking facility as well as internet banking facility. A customer is
empowered to operate his account from any part of the country .UTI BANK,
ICICI, HDFC, and bank of Punjab are main winners of the race.

Banking in India
Banking in India originated in the first decade of 18th century with the general bank
of India coming into existence in 1786. This was followed by bank of Hindustan.
Both these banks are defunct. The oldest bank in existence in India is the state
bank of India being established as “the bank of Bengal “in Calcutta in June 1806.

A couple of decades later, foreign banks like credit Lyonnais started their Calcutta
operations in the 1850s. At that point of time, Calcutta was the most active trading
port, mainly due t the trade of the British Empire, and due to which bank activity
took roots there prospered. The first fully Indian owned bank was the Allahabad
bank, which was established in 1865.

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By the 1900s, the market expanded with the establishment of banks such as Punjab
national bank, in 1895 in Lahore and bank of India in 1906, in Mumbai both of
which were founded under private ownership. The reserve bank of India formally
took on the responsibility of regulating the Indian banking sector from 1935. After
India’s independence in 1947, the reserve bank was nationalized and giver broader
power.

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Bank profile
 STATE BANK OF INDIA
The state bank of India, the country’s oldest bank and a premier in terms of
balance sheet size, numbers of branches, market capitalization, and profits is
today going through a momentous phase of change and transformation the two
hundred years old public sector behemoth is today stirring out of its public
sector legacy and moving with an ability to give the private and foreign banks a
run for their money. The origin of SBI goes back to the first decade of the 19 th
century with the establishment of bank of Calcutta on June 2, 1806. The bank is
operating many businesses with strategic tie ups-pension funds, general
insurance, custodial services, private equity, mobile banking , point of sale
merchant acquisition , advisory services , structured product etc. each one of
their initiatives having a huge potential for growth. It is also focusing at the top
end of the market, on whole sale banking capabilities to provide India’s
growing mid-large corporate with a complete array of products and services. It
is consolidating is global treasury operations and entering into structured
products and derivative instruments. Today, the bank is the largest provider of
infrastructure debt and the largest arranger of external commercial borrowings
in the country.

It is only Indian bank to feature in the fortune 500 list. SBI have about 8500 of
its own 10000 branches and another 5100 branches f its associate bank, today it
offers the largest banking network of the Indian customer. The bank is also in
the process of providing complete payment solution to its clientele with it’s
over 10000 ATMs. It presently has 52 foreign offices in 34 countries across the
globe.

With four national level apex training colleges and 54 learning centers spread
all over the country the bank is continuously engaged in skill enhancement of
its employees, some of the training programs are attended by bankers from bank
in other countries.

The bank is also looking at opportunities to grow in size in India as well as

internationally. It presently has 82 foreign offices in 32 countries across the
globe. It has also 7 subsidiaries in India –SBI capital markets, SBICAP

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 securities, SBI factors, SBI LIFE, and SBI cards forming formidable group in
the Indian banking scenario. It is in the process of raising capital for its growth
and also consolidating its various holdings.

Throughout all this change, the bank is also attempting to change mindsets,
attitudes and take all employees together on this exciting road to
transformation. In a recently concluded mass internal communication
programme termed “parivartan” the bank rolled out over 3300 two days
workshop across the country and covered over 130,000 employees in a period
of 100 days using about 400 trainers, to drive home the message of change and
inclusiveness . The workshops fired the imagination of the employees with
some other banks in India as well as other public sector organizations seeking to
emulate the program.

HISTORY
The roots of the state bank of India rest in the first decade of 19 th century,
when the bank of Calcutta, later renamed the bank of Bengal was established
on 2 June 1806. The bank of Bengal and two other presidency banks,
namely, the bank of Bombay (incorporated on 15 April 1840) and the bank
of madras (incorporated on 1 July 1843). All three presidency banks were
incorporated as joint stock companies, and were the result of the royal
charters. These three banks received the exclusive right to issue paper
currency in 1861 with the paper currency act, a right they retained until the
formation of the reserve bank of India. The presidency banks amalgamated
on 27 January 1921, and the recognized banking entity took as its name
imperial bank of India. The imperial bank of India continued to remain a
joint stock company.

Pursuant to the provisions of the state bank of India act (1955), the reserve
bank of India, which is India’s central bank, acquired a controlling interest
in the imperial bank of India. On 30 April 1955 the imperial bank of India
became the state bank of India.

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The government of India recently acquired the reserve bank of India’s stake
in SBI so as to remove any conflict of interest because the RBI is the
country’s banking regulatory authority.

In 1959 the government passed the state bank of India (subsidiary bank) act
enabling the state bank of India to take over eight former state associated
banks as its subsidiaries. On September 13, 2008, state bank of saurashtra,
one of its associate’s banks, merged with state bank of India.

SBI has acquired local banks in rescues. For instance, in 1985 it acquired
bank of Cochin in Kerala, which had 120 branches.SBI was acquirer as its
affiliate, state bank of Travancore, already had an extensive network on
Kerala.

An important turning point in the history of state bank of India is the launch
of its first five year plan of independent India, in 1951. The plan aimed at
serving the Indian economy in general and the rural sector of the country, in
particular. Until the plan, the commercial banks of the country, including the
imperial bank of India, confined their service to the urban sector. Moreover,
they were not equipped to respond to the growing needs of the economic
revival taking shape in the rural areas of the country. Therefore, in order to
serve the economy as whole and rural sector in particular, the all India rural
credit survey committee recommended the formation of a state partnered and
state sponsored bank.

The all India rural credit survey committee proposed the takeover of the
imperial bank of India, and integrating with it, the former state–owned or
state associate banks. Subsequently, an act was passed in the parliament of
India in May 1955. As a result, the state bank of India (SBI) as established
on 1 July 1955. This resulted in making the state bank of India more
powerful, because as much as a quarter of the resources of the Indian
banking system were controlled directly by the state. Later on, the state bank
of India act was passed in 1959; the act enabled the state bank of India to
make the eight former states associated banks as its subsidiaries.

The state bank of India emerged as a pacesetter , with its operations carried
out by the 480 offices comprising branches , sub officers and three local

14
 head offices , inherited from the imperial bank. Instead of serving as mere
repositories of the community s saving and lending to creditworthy parties,
the state bank of India catered to the needs of the customers, by banking
purposefully. The bank served the heterogeneous financial needs of the
planned economic development.

BRANCHES
The corporate center of SBI is located in Mumbai. In order to cater to
different functions, there are several other establishments in and outside
Mumbai, apart from the corporate centre. The bank boasts of having as
many as 14 local head offices and 57 zonal offices, located at major cities
throughout India. It is recorded that SBI has about 10000 branches, well
networked to cater to its customers throughout India

ATM Services
SBI provides easy access to money to its customers through more than
10000 ATMs in India .The bank also facilitates the free transaction of
money at the ATMs of state bank group, which includes the ATMs of state
bank of India as well as the associate banks-state bank of Bikaner & jaipur,
bank of Hyderabad, state bank of Indore etc. you may also transact money
through SBI commercial and international bank Ltd by using the state bank
ATM-cum-debit(cash plus) card.

Subsidiaries
The state bank group includes a network of eight banking subsidiaries and
several non banking subsidiaries. Through the establishments, it offers
various services including merchant banking services, fund management
factoring services, primary dealership in government securities, credit cards
and insurance.

The eight banking subsidiaries are:

 State bank of Bikaner & jaipur (SBBJ)
 State bank of Hyderabad (SBH)
 State bank of India (SBI)

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 State bank of Indore (SBIR)
 State bank of Mysore (SBM)
 State bank of Patiala (SBP)
 State bank of Sarasota (SBS)
 State bank of Travancore (SBT)

SBI SERVICES
 Personal banking
 SBI term deposits SBI loan for pensioners
 SBI recurring deposits loan against mortgage of property
 SBI housing loan against shares & debentures
 SBI car loan rent plus scheme
 Other services
 Agriculture/rural banking
 NRI services
 ATM services
 Demat services
 Corporate banking
 Internet banking
 Mobile banking
 International banking
 Safe deposit locker
 E-pay
 E-rail
 SBI vishwa yatra foreign travel card
 Broking services
 Gift cheques

 INVESTMENT
1. MUTUAL FUND
 Equity schemes
 Debt schemes

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  Balanced schemes
 Exchange traded schemes
2. EQUITY
 ALL TYPES
3. Life insurance
SBI mutual fund is India’s largest bank sponsored mutual fund and has an
enviable track record in judicious investments and consistent wealth
creation.

The fund traces its lineage to SBI – India’s largest banking enterprises. The
institution has grown immensely since its inception and today it is India’s
largest bank, patronized by over 80% of the top corporate houses of the
country.

SBI mutual fund is a joint venture between the state bank of India and
society general asset management, one of the world’s leading fund
management companies that manages over US $500 billion worldwide.

Mumbai, august 26, 2008- SBI life insurance has achieved a unique
distinction of ranking third globally in terms of number of million dollar
round table (MDRT) members of the 40000 SBI life insurance advisors,
1,662 have qualified for the prestigious MDRT membership . Among these,
124 qualified for court of table (COTs) and 20 for top of table (TOTs).

MANAGEMENT
The bank has 14 directors on the board and is responsible for the
management of the banks business. The board in addition to monitoring
corporate performance also carries out functions such as approving the
business plaan , reviewing and approving the annual budgets and borrowing
limits and fixing exposure limits. Mr. O.P. BHATT is the chairman of the
bank. The five year term of of Mr. Bhatt will expire in March 2011. Prior to
this appointment, Mr. Bhatt was managing director at state bank of
Travancore. Mr. Bhatt has more than 30 years of experience in the Indian

17
 banking industry and is seen as futuristic leader in his approach towards
technology and customer service. Mr. Bhatt has had the best of foreign
exposure in SBI. We believe that the appointment of Mr. Bhatt
would be a key to SBIs future growth momentum.

Mr. TS Bhattacharya is the managing director of the bank and known for his
vast experience in the banking industry. Recently, the senior management of
the bank has been broadened considerably. The positions of CFO and the
head of treasury have been segregated and new heads for rural banking and
for corporate development and new business have been appointed. The
managements thrust on growth of the bank in terms of network and size
would also ensure encouraging prospects in time to come.

OBJECTIVES OF THE STUDY

1. To study the Indian bank scenario and its scope.
2. To find Different types of services provided by the banks and SBI banks
3. To Evaluate the financial performance of SBI on the basis of different
ratios
4. To prepare comparative balance sheet for financial analysis

RESEARCH METHODOLOGY
MEANING _
The research methodology is a science that studying how research is done
scientifically. It is the way to systematically solve the research problem by
logically adopting various steps. Also it defines the way in which the data are
collected in a research project.

In this project the evaluation of financial performance of SBI is done. For this we
took balance sheet of five previous years. The evaluation is done with the help of
comparative balance sheet and ratios.

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Ratios taken are :-

1. CURRENT RATIO = This ratio is also called working capital ratio. It

measures the ability of business of paying its current liabilities from its
current assets. The ratio creates a relationship between current assets
and current liability.

2. DEBT EQUITY RATIO= debt equity ratio is calculated for finding out the
long term financial position of a business this ratio establishes a relationship
in long term liabilities and net worth of the business. It also shows hoW
much the business is reliable on others for its long

3. Net operating profit ratio = This ratio establishes the relationship

between operating profit and sales. This ratio indicates the portion remaining
out of every rupee worth of sales after all operating costs and expnses have
been met . Higher the ratio better it is .

Operating profit ratio = (Operating profit / Net sales) × 100

4. Return on investment = this ratio establishes relationship between

profit before interest and tax and capital employed. This ratio is also called
as return on capital employed. It measures the investment of business in
comparison of its profitability and working.

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 SBI has face problem in getting return on its investment in last five years.

5. Solvency ratio = This ratio is also known as ratio of total liabilities to total
assets because it explains due relationship between total liabilities to
outsiders and total assets .this ratio shows whether the business is financially
sound or not whether it is capable of meeting its outside liabilities or not .
SBI has maintained this ratio very effectively in five years. This ratio has
been very constant through the year.

6. Expense ratio = this ratio is calculated to show the relationship between a

particular expense and net sales. This ratio is calculated by dividing each
item of expenses or group of expense with net sales.

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There are two types of expense ratio

1. Office and administrative expenses

2. Financial expenses

7. Reserve to capital ratio = this ratio is calculated to reveal the relationship

between reserves available with the company and capital of the firm. Higher
ratio shows financial soundness because:

(a) The organization will be able to meet future losses (if any)

(b) The organization will be able to meet its future plans of expansion,
diversification etc.

Reserve to capital ratio = reserves /capital

The preparation of the project report also required data from various

1. Journals, newspapers (like The Economic Times, Indian Journal of finance etc.)
2. Books (Accountancy of T.R. jain and management control techniques of
Monika goyal)
3. Report also includes data from internet.

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Final accounts of State Bank of India
Profit & loss account of SBI

22
23
SBI balance sheet For the year 2015-2019

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Performance evaluation of SBI
Performance analysis on the basis of

 Operating profit
 Current ratio
 Debt-equity ratio
 Net operating profit ratio
 Return on investment
 Solvency ratio
 Administrative expenses ratio
 Financial expenses ratio
 Reserves to capital ratio

1. Operating profit – operating profit is the profit earned from firm’s normal
core business operations. This value does not include any profit earned from the
firm’s investment and the effect of interest and taxes. This is known as
“earnings before interest and taxes “(EBIT) operating profit shows the
efficiency of a bank in managing operating expenses. SBI has earned a steady
operating profit since 5 years.

YEAR OPERATING PROFIT (cr.)

2015 17,517.37
2016 12,743.29
2017 -390.67
2018 -4,187.41
2019 3,069.07

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2. CURRENT RATIO = this ratio is also called working capital ratio. It
measures the ability of business of paying its current liabilities from its current
assets. The ratio creates a relationship between current assets and current

liability.
YEAR RATIO
2015 0.06%

2016 0.07%
2017 0.07%
2018 0.08%
2019 0.09%

3. DEBT EQUITY RATIO = debt equity ratio is calculated for finding

out the long term financial position of a business this ratio establishes a
relationship in long term liabilities and net worth of the business. It also
shows how much the business is reliable on others for its long

Debt equity ratio = DEBTS (long term loans) /net worth

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 YEAR RATIO

2015 13.87%
2016 14.23%
2017 15.07%
2018 15.79%
2019 16.88%

4. Net operating profit ratio = This ratio establishes the relationship between
operating profit and sales. This ratio indicates the portion remaining out of every
rupee worth of sales after all operating costs and expnses have been met . Higher
the ratio better it is .

Operating profit ratio = (Operating profit / Net sales) × 100

Year RATIO

2015 24.21%
2016 22.04%
2017 22.17%
2018 19.98%
2019 24.51%

5. Return on investment = this ratio establishes relationship between profit

before interest and tax and capital employed. This ratio is also called as return on
capital employed. It measures the investment of business in comparison of its
profitability and working.

27
 SBI has face problem in getting return on its investment in last five years.

YEAR RATIO

2015 1.20%
2O16 6.89%
2O17 6.89%
2018 -3.37%
2019 0.43%
6. Solvency ratio = This ratio is also known as ratio of total liabilities to total
assets because it explains due relationship between total liabilities to outsiders and
total assets .this ratio shows whether the business is financially sound or not
whether it is capable of meeting its outside liabilities or not . SBI has maintained
this ratio very effectively in five years. This ratio has been very constant through
the year.

YEAR RATIO

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 2015 0.17%
2016 0.18%
2017 0.17%
2018 0.17%
2019 0.18%

7. Reserves to capital ratio = = this ratio is calculated to reveal the relationship

between reserves available with the company and capital of the firm. Higher ratio
shows financial soundness because:

(a) The organization will be able to meet future losses (if any)

(b) The organization will be able to meet its future plans of expansion,
diversification etc.

Reserve to capital ratio = Reserves /capital

YEAR RATIO

2015 171.03%
2016 184.85%
2017 195.52%
2018 216.69%
2019 218.90%
8. Expense ratio = This ratio is calculated to show the relationship between a
particular expense and net sales. This ratio is calculated by dividing each item of
expenses or group of expense with net sales.

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 YEAR RATIO
2015 36.58%
2016 42.86%
2017 42.40%
2018 45.94%
2019 51.58%

ANALYSIS on the basis of ratios-

1. The current ratio of SBI increasing from 2015 to 2019 due to increase in
their provision, current assets did not increased which resulted in same ratio
in 2016 and 2017 but after 2017 SBI Managed to increase its current assets.

2. Debt equity ratio remained increasing from 2015 due to large long term
debt in 2019 it rose to 16.88%.

3. Net operating ratio of SBI was very high in 2015 but due to high
completion from private sector bank in last 3 years the operating profit of
SBI decreased and in 2019 it again starts increasing.

4. Solvency ratio of SBI is very consistent for past 5 years because the assets
of SBI increased at a faster rate than its liabilities.

5. Reserve to capital ratio of SBI is very good due to consistent increase in its
reserves this shows it is prepared for any financial crisis which can happen
in future.

30
 Opportunities for SBI

The growth for SBI in the coming years is likely to be fueled by the following
factors.

 Continued effort to increase low cost deposit would ensure improvement in

Net interest margin security (NIMs) and hence earnings.

 Growing retail & small and medium enterprises thrust would lead to higher
business growth.

 Indian government is also working for the development of medium

industries for this it is formulating policy which will lead to easy credit from
financial institutions.

Strong economic growth would generate higher demand for funds pursuant
to higher corporate demand for credit on account of capacity expansion.

Limitation of the study

Every work has its own limitations. Limitations are extent to which the process
should not exceed. Limitations of this project are-

 The project study is restricted to banking sector used in India only.

 The conclusion made is based on a sample study and does not apply to
all the firms.

 In India the banks are being segregated in different groups. Each

group has their own benefits and limitations in operating in India.

 All banks are not included

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Conclusion
So at last on basis of this study we can say that SBI is working very well there are
some flaws in some areas but overall performance of SBI is very good.

As SBI is the largest public sector bank its role in Indian economy is very
important.

The study also reveals that SBI has the level of efficiency to strengthen and
support the Indian economy so it can accelerate its growth rate.

SBI has been able to increase its financial ratios which are:
 Current ratio of SBI increased due to increase in current assets.
 SBI has also decreased its financial expenses ratio by cutting down its
financial expenses.
 SBI almost doubled its reserve to capital ratio.
 SBI is also very consistent towards its solvency ratio.

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TABLE OF CONTENT

2. INTRODUCTION

 Objectives of the study

 Research methodology

INDIAN BANKS
 Banking in India
 Definition of banks
 Types of banks

COMPANY PROFILE & PERFORMANCE EVALUATION

 COMPANY PROFILE SBI

 COMPARITIVE BALANCE SHEET OF SBI
 PERFORMANCE EVALUATION
 CONCLUSION
 LIMITATIONS OF STUDY

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