The syllabus and exam format for the JAIIB and CAIIB courses have been changed, according to the Indian Institute of Banking and Finance (IIBF). Starting in May or June 2023, the JAIIB syllabus will be revised. IIBF provides JAIIB as its flagship course in banking and finance for professionals working in the banking and finance industry. As of 2023, the JAIIB will adhere to the updated exam format and syllabus, which includes modifications to the papers, themes, and questions as well as the addition of negative marking.


If you’re thinking of starting an early preparation for JAIIB 2023. Then for the accounting and financial management for the banker, you can start the preparation with the following mentioned topics:

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Module A Accounting Principles
and Processes
Study material available
Definition and scope of accounting standards Nature and Purpose of Accounting

Historical Perspectives

Origins of Accounting Principles

Standards of accounting: Definition and meaning

Generally Accepted Accounting Principles of USA


Transfer Pricing

Overview of IFRS

Difference between GAAP & IFRS

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




Subsidiary books etc
Bank Reconciliation Statement Need for Bank Reconciliation 

Causes of Differences

Preparation of Bank Reconciliation Statement

Preparation of Bank reconciliation statement when extracts of cash book/passbook are given adjusting the cash book balance 

Advantages of Bank Reconciliation Statement

Trial balance,

Errors rectification, Entries: Closing and adjusting 

Meaning of a Trial Balance

Error classification, Trial balance: Disagreement 

Location of Errors Rectification

Meaning of a Trial Balance

Features and Purpose of a Trial Balance

Types of Trial Balance and Preparation of Errors, Suspense Account and Rectification, Rectification of Errors when Books are closed

Adjusting and Closing Entries
Capital and Revenue Expenditure Expenditure

The distinction between Capital and Revenue Expenditure

Deferred Revenue Expenditure Receipts

General Illustrations
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 etc


Module B Financial Statements
and Core Banking Systems
Study material available 
Balance Sheet Equation Balance Sheet Equation

Computation of Balance Sheet Equation
Preparation of Final Accounts Preparation of Trading A/C; 

Profit and Loss A/C; 

Profit & Loss Appropriation Account; 

Balance Sheets
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
Final Accounts of Banking Companies Definition and Functions of a Bank 

Banking company’s requirements related to accounts and audit 

Significant features of Accounting Systems of Banks 

Principal Books of Accounts

Preparation and Presentation of

Financial Statements of Banks 

CMA Format; Accounting Treatment of Specific Items 

Preparation of Profit

and Loss Account

Comments on Profit and Loss Account

Important Items of Balance Sheet 

Disclosure Requirements of Banks

Additional Disclosures prescribed by RBI

Disclosures are required under BASEL norms
Company Accounts I & II Definition and Types of Companies; 

Partnership and a Limited Liability Company, and distinction b/w these

Classes of Share Capital 

Issue of Shares

General Illustrations

Non-voting Shares

Form of Balance Sheet

Legal Requirements for Assets

Legal Requirements for Liabilities

Legal Requirements for Profit & Loss A/c

Preparation of Final Accounts
Accounting in a Computerized Environment Computerised accounting: Meaning, Features, and Terms associated 

Difference between Computerized and Manual Accounting

Advantages and Disadvantages of Computerized Accounting

Functions and performance of Computerized Accounting Software available in the Market


Scope and Experiences in Banking

The Core Banking Components

Information Security

Internet and World Wide Web 

Influences on Banking.


Module C Financial Management Study material available
Calculations of interest and annuities  Calculations of simple interest and compound interest

Calculation of equated monthly instalment

Fixed and floating interest rates

Calculations of annuities

Interest calculation using products and balances
Calculations of YTM  Debt: Definition, meaning & salient features 

Loans: Introduction to bonds, terms associated with the bonds 

Cost of debt capital

Bond value with semi-annual interest

The current yield on the bond

Calculation of the yield-to-yield maturity of the bond

Theorems for the bond value

Duration of a bond 

Properties of duration

Bond price volatility
Capital budgeting Present value and discounting, 

Discounting technique for investment appraisal

The interest rate of return 

Method of investment appraisal NPV & IRR compared

Investment opportunities with capital rationing

Investment decision-making under conditions of uncertainty

Expected NPV rate

Risk-adjusted discount

Rate approach for NPV determination 

Sensitivity analysis for NPV determination

Decision tree analysis For NPV estimation

Payback methods

Depreciation and accounting Depreciation, its types, and methods

Comparing depreciation methods
Foreign exchange arithmetic  Fundamentals of foreign exchange 

Forex markets

Direct and indirect quote

Some basic exchange rates

Arithmetic including cross rate, chain rule, value date, etc

Forward exchange rate

Forward points

Arbitrage: Calculating forward points

Premium discounts etc


Costing has been introduced in the syllabus and learning sessions have already brought you various video lectures on the costing and associated topics.

Module D: Taxation and Fundamentals of Costing

Watch a thorough YouTube presentation on the brand-new subject for JAIIB 2023. Rarely are there any other institutes that cover it.

Topics covered  Link to the video
Why does a firm need to cost things? Questions about cost, costing, cost accounting, and cost accountancy.
Cost, components of cost, direct labor, material costs, indirect labor, material costs, and inbound transportation

Types of costs, such as opportunity costs, operating costs, controllable costs, uncontrollable costs, and fixed costs,
Cost classification, Functional cost classification, time-based cost classification, cost classification for decision-making, cost classification based on the accounting period, association with the product, costing based on how closely a cost can be traced to the product, and costing based on changes in activity or volume,
The various types of costing, including job costing, contract costing, batch costing, process costing, operating costing, departmental costing, composite or multiple costing
Techniques include activity-based costing, historical costing, standard costing, absorption costing, and marginal costing,
Comprehensive cost accounting, accounting for costs in detail The significance of cost accounting, how it differs from final accounting, and its application are all discussed here.
The nature and purpose of financial management, calculating financial needs, choosing capital structures, choosing sources of funding, choosing investment strategies, managing cash effectively, putting in place financial controls, Management of revenues and profits, and connections between finance and other corporate functions


Get newly introduced topics covered 

AFM lectures by Ashish sir:

AFM lectures by Kundan sir:


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