JAIIB AFM Important Topics: Check Module wise Most Important Topics
Jul 29 2025
The JAIIB (Junior Associate of Indian Institute of Bankers) examination, conducted by the Indian Institute of Banking and Finance (IIBF), aims to equip banking professionals with essential knowledge related to banking operations, accounting, and financial management. Among the 4 papers in the revised JAIIB syllabus, Accounting and Financial Management for Bankers (AFM) is particularly significant due to its analytical and application-based nature. This paper tests a candidate's understanding of accounting principles, financial analysis, costing, budgeting, and banking-specific financial processes. Let us explore the JAIIB AFM important topics and modules to help candidates streamline their preparation. First, check the JAIIB AFM important modules and prioritize them for your effective preparation. Then, start to prepare for the JAIIB AFM most important topics and questions module-wise.
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AFM Paper Structure – Overview
The AFM paper is divided into four modules:
- Module A – Accounting Principles and Processes
- Module B – Financial Statements & Core Banking Systems
- Module C – Financial Management
- Module D – Taxation & Fundamentals of Costing
Each module is interlinked and essential from an exam and practical banking perspective. Here’s a breakdown of each module and the most important topics to focus on.
Download JAIIB Syllabus 2025 - For All Papers
JAIIB AFM Important Modules
Prioritize the modules as given below:
- Start with Module A
- Then, Proceed with Module C
- Go to Module D
- Finally, Module B.
JAIIB AFM Important Topics - For All Modules
Module-wise, check here the JAIIB most important topics.
JAIIB AFM Important Topics - Module A
| Most Important Topics of JAIIB AFM - Module A | |
| Chapters | Important Topics |
| Definition, Scope, and Accounting Standards, including IndAS | Accounting Standards |
| Basic Accountancy Procedures | Basic Principles of Accounting |
| Maintenance of Cash/Subsidiary Books and Ledger | Rules of Debit and Credit |
| Bank Reconciliation Statement | Bank Reconciliation Statement |
| Trial Balance, Rectification of Errors, and Adjusting & Closing Entries | Types of Errors and Suspense Account |
| Bills of Exchange | Bills of Exchange |
| Bank Audit & Inspection | Types of Bank Audits |
JAIIB AFM Important Topics - Module B
| Most Important Topics of JAIIB AFM - Module B | |
| Chapters | Important Topics |
| Company Accounts – I | Definition & Types of Companies |
| Cash Flow & Funds Flow | Components of Cash Flow |
| Company Accounts – I | Accounting for Share Capital |
| Final Accounts of Banking Companies | Disclosure Requirements of Banks |
JAIIB AFM Important Topics - Module C
| Most Important Topics of JAIIB AFM - Module C | |
| Chapters | Important Topics |
| Ratio Analysis | Different Types of Accounting Ratios |
| Financial Management – An Overview | Basics of Financial Management |
| Financial Mathematics – Calculation of YTM | Bond Theorem |
| Capital Structure & Cost of Capital | Approaches to Calculate Weighted Average |
| Capital Structure & Cost of Capital | Cost of Capital |
| Equipment Leasing/Lease Financing | Lease Agreements |
| Derivatives | Types of Derivatives |
| Working Capital Management | Sources to Finance Working Capital |
JAIIB AFM Important Topics - Module D
| Most Important Topics of JAIIB AFM - Module D | |
| Chapters | Important Topics |
| Taxation: Income Tax / TDS / Deferred Tax | Deductions in Respect of Certain Incomes |
| Costing Methods | Types of Costing Techniques and Methods |
| Standard Costing | Standard Costing |
| Marginal Costing | Marginal Costing |
| Budgets and Budgetary Control | Budgetary Control System |
| Why JAIIB is Important? | JAIIB Admit Card 2025 |
| Which is Tough? - JAIIB or CAIIB? | JAIIB AFM Syllabus |
| JAIIB IE & IFS Syllabus | JAIIB RBWM Syllabus |
| JAIIB PPB Syllabus |
FAQs
Check here some important FAQs for your quick reference.
Q: Which module is important in AFM JAIIB?
The JAIIB AFM important modules can be prioritized in the order of A, C, D, and B.
Q: What are the JAIIB AFM important topics?
The JAIIB AFM most important topics are given in this article for all modules. Go through it to make your preparation more effective.
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