JAIIB AFM Syllabus 2026 PDF: Accounting and Financial Management of Bankers Syllabus and Exam Pattern

Jun 09 2026

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Here, you can download the latest JAIIB AFM Syllabus 2026 PDF and get a complete overview of the topics prescribed for the Accounting and Financial Management for Bankers (AFM) paper. Conducted by the Indian Institute of Banking & Finance (IIBF), the Junior Associate of Indian Institute of Bankers (JAIIB) is one of the most recognized certification exams for banking professionals and is held twice every year. Candidates preparing for the upcoming exam should thoroughly review the revised JAIIB AFM Syllabus 2026 to understand the latest exam pattern, important topics, and subject-wise weightage. A clear understanding of the revised JAIIB AFM syllabus 2026 pdf will help you identify high-scoring areas, create an effective study plan, and improve your chances of success in the examination.

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JAIIB AFM Exam Pattern 2026

Candidates can check the detailed exam pattern of JAIIB AFM in the following table for their reference.

In the JAIIB AFM exam, there are approximately 100 objective type multiple choice questions for 100 marks. However, IIBF may vary the number of questions to be asked for a subject.
The JAIIB AFM exam duration - 2 hours.
There will be no negative marking for wrong answers.
Medium of exam is either in Hindi or in English, as decided at the time of registration of application. In any case, change of medium will not be allowed at the later stage.

JAIIB AFM Exam Pattern 2026
Paper	No. of Questions	Total Marks	Time Duration
Accounting and Finance Management of Bankers	100	100	2 hours

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IIBF JAIIB AFM Syllabus 2026 PDF - Accounting and Finance Management of Bankers

Here is the JAIIB AFM syllabus 2026 PDF - Accounting and Finance Management of Bankers. This paper has 4 modules as given below:

Module A - Accounting Principles and Processes
Module B - Financial Statements & Core Banking Systems
Module C - Financial Management
Module D - Taxation & Fundamentals of Costing

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JAIIB AFM Syllabus 2026 PDF - Module A - Accounting Principles and Processes

Check here the IIBF JAIIB syllabus 2026 pdf - Module A - Accounting Principles and Processes:

JAIIB Syllabus 2026 pdf - Module A - Accounting Principles and Processes
Definition, Scope and Accounting Standards including Ind AS	Nature and Purpose of Accounting, Historical Perspectives, New Accounting system / Value system accounting Origins of Accounting Principles, Accounting Standards in India and its Definition and Scope, Generally Accepted Accounting Principles of USA (US GAAP), Overview of IFRSs, Difference between GAAP and IFRS, Transfer Pricing
Basic Accountancy Procedures	Concepts of Accountancy, Going Concern Entity, Double Entry System, Principle of Conservatism, Revenue Recognition and Realisation, Accrual and Cash Basis
Maintenance of Cash/Subsidiary Books and Ledger	Record Keeping Basics, Account Categories, Debit and Credit Concepts, Accounting and Columnar Accounting Mechanics, Journalising
Bank Reconciliation Statement	Recording Transactions in Cash Book, Transactions Contained in the Pass Book/Bank Statement, Is Passbook a Mirror Image of Cash Book? Causes for Passbook and Cashbook being different, Understanding Reconciliation, Preparing Reconciliation Statement, Need for Bank Reconciliation, How to prepare a Bank Reconciliation Statement when extracts of Cash Book and Pass Book are given? Adjusting the Cash Book balance, Advantages of Bank Reconciliation Statement
Trial Balance, Rectification of Errors and Adjusting & Closing Entries	Meaning of a Trial Balance, Features and Purpose of a Trial Balance, Types of Trial Balance and Preparation of a Trial Balance, Disagreement of a Trial Balance, Classification of Errors, Location of Errors, Rectification of Errors, Suspense Account and Rectification, Rectification of Errors when Books are Closed, Adjusting and Closing Entries
Depreciation & its Accounting	Meaning of Depreciation, Causes of Depreciation, Need for Depreciation, Factors of Depreciation, Accounting Entries, Methods of Depreciation, Straight Line Method, Diminishing Balance or Written Down Value (WDV) Method, Advantages and Disadvantages of Straight Line Method, Advantages and Disadvantages of Written Down Value Method, Units of Production Method, Sum of the Years’ Digits Method, Replacement of a Fixed Asset and Creation of Sinking Fund, Amortisation of intangible assets
Capital and Revenue Expenditure	Expenditure, Distinction between Capital and Revenue Expenditure, Receipts
Bills of Exchange	Types of Instruments of Credit, Term and Due Date of a Bill, Certain Important Terms, Accounting Entries to be Passed, Accommodation Bill, Bill Books
Operational Aspects of Accounting Entries	Peculiar Features of Accounting System in Banks, Accounting Systems of Different Banks, Illustration
Back Office Functions/Handling Unreconciled Entries in Banks	Functions Performed by the Back Office, Reconciliation Function in Banks, Reconciliation of Inter Branch/ Office Entries
Bank Audit & Inspection	Bank Audit, Emergence of Risk based Internal Audit, Types of Bank Audits Viz. Concurrent Audit, Internal Audit, Statutory Audit, Role of Audit and Inspection

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IIBF JAIIB AFM Syllabus 2026 PDF - Module B - Financial Statements & Core Banking Systems

Check here the JAIIB new syllabus 2026 pdf - Module B - Financial Statements & Core Banking Systems:

JAIIB Syllabus 2026 pdf - Module B - Financial Statements & Core Banking Systems
Balance Sheet Equation	Balance Sheet Equation, Computation of Balance Sheet Equation
Preparation of Final Accounts	Preparation of Trial Balance, Adjustment Entries, Preparation of Financial Statements from Trial Balance
Company Accounts – I	Definition and Types of Companies, Distinction between Partnership and Limited Liability Company, Classes of Share Capital, Issue of Shares, General Illustrations, Non-voting Shares
Company Accounts – II	Form of Balance Sheet, Impact of Ind AS on Financial Statements
Cash Flow & Funds Flow	Cash Flow, Funds Flow Statement, Cash Flow Statement, Fund Flow and Cash Flow Analysis
Final Accounts of Banking Companies	Definition and Functions of a Bank, Requirements of Banking Companies as to Accounts and Audit, Significant Features of Accounting Systems of Banks, Principal Books of Account, Preparation and Presentation of Financial Statements of Banks, Accounting Treatment of Specific Items, Preparation of Profit and Loss Account, Comments on Profit and Loss Account Items, Important Items of Balance Sheet. Disclosure Requirements of Banks to be Added as Notes to Accounts, Disclosures Prescribed by RBI Under Basel-III, Banks Listed on a Stock Exchange, Implementation of Indian Accounting Standards (Ind AS)
Core Banking Systems & Accounting in Computerised Environment	Meaning of Computerised Accounting, Features of Computerised Accounting, Terms Used in Computerised Accounting, Difference between Computerised and Manual Accounting, Advantages and Disadvantages of Computerised Accounting, Functions Performed by Computerised Accounting Softwares Available in the Market, Computerisation – Scope and Experiences in Banking, The Core Banking Components, Information Security, Internet and World Wide Web – Influences on Banking

JAIIB Exam Date 2026	JAIIB Admit Card 2026
JAIIB Syllabus - For All Papers	Why JAIIB is Important?
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JAIIB AFM Syllabus 2026 PDF - Module C - Financial Management

Check here the JAIIB exam syllabus 2026 pdf - Module C - Financial Management:

IIBF JAIIB Syllabus 2026 pdf - Module C - Financial Management
An Overview of Financial Management	Forms of Business Organisation, Financial Decision making in a Firm, Objectives of Financial Management, The Fundamental Principles of Finance, Building Blocks of Modern Finance, Risk-Return Trade off, Agency Problem in Financial Management, Business Ethics & Social Responsibility, Organisation of the Finance Function, Relationship of Finance to Economics and Accounting, Emerging Role of the Financial Manager in India
Ratio Analysis	Meaning of Accounting Ratios, Classification of Ratios, Uses of Accounting Ratios, Limitations of Accounting Ratios, Calculation and Interpretation of Various Ratios, Different Users and Their Use of Ratios
Financial Mathematics - Calculation of Interest & Annuities	What is Simple Interest? What is Compound Interest? Fixed and Floating Interest Rates, Front-end and Back-end Interest Rates, Calculation of Interest Using Products/Balances, What are Annuities? Calculating the Future Value of an Ordinary Annuity, Calculating the Present Value of an Ordinary Annuity, Calculating the Future Value of an Annuity Due, Calculating the Present Value of an Annuity Due, Repayment of a Debt
Financial Mathematics - Calculation of YTM	Meaning of Debt, Introduction to Bonds, Terms Associated with Bonds, Types of Bonds, Optionality in Bonds, Valuation of Bonds, Bond Value with Semi-annual Interest, Current Yield on Bond, Yield-to-Maturity of Bond, Theorems for Bond Value, Illustrations, Duration of Bond, Properties of Duration, Bond Price Volatility, Problems and Solutions
Financial Mathematics - Forex Arithmetic	Fundamentals of Foreign Exchange, Indian Forex Market, Direct and Indirect Quote, Some Basic Exchange Rate Arithmetic, Forward Exchange Rates
Capital Structure and Cost of Capital	Meaning of Capital Structuring, Leverage/Gearing, Factors Influencing Decision on Capital Structuring, Theories/Approaches on Capital Structuring, Net Income Approach, Net Operating Income Approach, Traditional Position, Assumptions in the Approaches on Capital Structuring, Taxation & Capital Structure, Cost of Debt, Preference, Equity, Determining the Proportions, Weighted Average Cost of Capital (WACC), Factors Affecting the WACC, Weighted Marginal Cost of Capital, Determining the Optimal Capital Budget, Divisional and Project Cost of Capital, Floatation Cost and the Cost of Capital, Misconceptions surrounding the Cost of Capital
Capital Investment Decisions/Term Loans	Discounted and Non-Discounted Cash Flow Methods for Investment Appraisal, Basic concepts of term loans, Deferred payment Guarantees, Project financing, Difference between term loan appraisal and project appraisal
Equipment Leasing/Lease Financing	Meaning of a Lease, Features of a Lease, Types of Leases, Rationale for Leasing, Contents of a Lease Agreement, Legal Aspects of Leasing, Finance Leases, Operating Leases, Accounting of Lease Transaction in the books of Lessor and Lessee, Leasing as a Financing Decision
Working Capital Management	Working Capital Cycle, Cash and Marketable Securities, Accruals, Trade Credit, Working Capital Advance by Commercial Banks, Cash Budget Method of Lending, Regulation of Bank Finance, Public Deposits, Inter- Corporate Deposits, Short-term loans from Financial Institutions, Rights Debentures for Working Capital, Commercial Paper, Factoring & Forfaiting
Derivatives	Characteristics & Functions of Derivatives, Users of derivatives, Futures, Forward Rate Agreement (FRA), Swaps, Options

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JAIIB AFM Syllabus 2026 PDF - Module D - Taxation & Fundamentals of Costing

Check here the IIBF JAIIB syllabus 2026 pdf - Module D - Taxation & Fundamentals of Costing:

JAIIB Syllabus 2026 PDF - Module D - Taxation & Fundamentals of Costing
Taxation: Income Tax/TDS/Deferred Tax	Overview of Income Tax Act, Basic Overview of Deductions in Respect of Certain Incomes & Deduction 80QQB, 80RRB, 80TTA & 80U, TDS/TCS, Returns, Refund & Recovery
Goods & Services Tax	Meaning of Direct & Indirect Tax, Introduction to GST
An Overview of Cost & Management Accounting	Cost Accounting: Evolution, Meaning, Objectives and Scope, Concepts of Costs, Classifications and Elements of Cost, Cost Centre and Cost Unit, Methods and Techniques of Costing, Cost Accounting Standards, Management Accounting: Evolution, Meaning, Objectives and Scope. Tools and Techniques of Management Accounting, Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management
Costing Methods	Unit and Output Costing, Job Costing: Job Cost Cards, Collecting Direct Costs, Allocation of Overheads and its Applications, Batch Costing: Features and Applications, Contract Costing: Features, Distinction between Job and Contract Costing, Progress Payments, Retention Money, Escalation Clause, Contract Accounts, Accounting for Material, Accounting for Plant Used in a Contract, Contract Profit and Accounting Entries, Process Costing: Features, Applications and Types of Process Costing, Process Loss, Abnormal Gains and Losses, Equivalent Units, Inter-Process Profit, Joint Products, By-Products and Accounting, Service Costing: Features and Applications, Unit Costing and Multiple Costing, Application, Identification of Cost Unit and Cost Determination and Control
Standard Costing	Definition, Significance and Applications, Various Types of Standards, Installation of Standard Costing System—for Material, Labour, and Overhead, Variance Analysis for Materials, Labour and Overheads and Accounting Treatment of Variances, Benchmarking for Setting of Standards, Variance Reporting to Management
Marginal Costing	Meaning, Advantages, Limitations and Applications, Breakeven Analysis, Cost-Volume Profit Analysis, P/V Ratio and its Significance, Margin of Safety, Absorption Costing: System of Profit Reporting and Stock Valuation, Difference between Marginal Costing and Absorption Costing, Income Measurement under Marginal Costing and Absorption Costing
Budgets and Budgetary Control	Budget Concept, Manual, Fixed and Flexible Budgets, Preparation and Monitoring of Various Types of Budgets, Budgetary Control System: Advantages, Limitations and Installation, Zero Based Budgeting, Programme and Performance Budgeting

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FAQs

Q: Where can I get the JAIIB AFM syllabus 2026 PDF download free link?

On this page, we have provided the link to the updated JAIIB AFM Syllabus 2026 PDF. Use this free download link to access the revised syllabus for JAIIB AFM.

Q: How to prepare for afm JAIIB?

To prepare effectively for the JAIIB AFM exam, it’s important to be familiar with the exact syllabus and exam pattern, create a well-structured study plan, gauge the difficulty level of the exam, take mock tests and analyze your performance, refer to previous years' question papers, and ensure consistent revision.

Q: Which is the toughest paper in JAIIB?

JAIIB AFM (Accounting and Finance Management of Bankers) is considered as the toughest paper in JAIIB.

Q: What are the 4 subjects in JAIIB?

The 4 subjects in the JAIIB exam are,

Indian Economy & Indian Financial System
Principles & Practices of Banking
Accounting and Finance Management of Bankers (AFM)
Retail Banking & Wealth Management

Q: What is the full form of AFM in JAIIB?

Accounting and Finance Management of Bankers is the full form of AFM in JAIIB.

Q: How many attempts are left in JAIIB?

Candidates are allowed 5 attempts to clear the JAIIB exam. These attempts must be utilized within a maximum period of 3 years from the date of initial registration.

Q: Is JAIIB has negative marking?

There is no negative marking for wrong answers in JAIIB.

Q: What is AFM exam?

The AFM (Accounting and Financial Management) exam is one of the important papers in the JAIIB certification, conducted by the Indian Institute of Banking & Finance (IIBF).

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Special Live Classes timing - Late Evening and Early Morning (Non Banking Hours)
24*7 Access to Recorded Videos and Class Notes.
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