{"id":150049,"date":"2026-03-31T18:33:10","date_gmt":"2026-03-31T13:03:10","guid":{"rendered":"https:\/\/www.oliveboard.in\/blog\/?p=150049"},"modified":"2026-03-31T18:33:51","modified_gmt":"2026-03-31T13:03:51","slug":"jaiib-afm-syllabus","status":"publish","type":"post","link":"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/","title":{"rendered":"JAIIB AFM Syllabus 2026, Module Wise Syllabus &amp; Exam Pattern"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_77 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/#What_is_the_JAIIB_AFM_Accounting_and_Financial_Management_syllabus_2026\" >What is the JAIIB AFM (Accounting and Financial Management) syllabus 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/#What_is_the_JAIIB_exam_pattern_2026\" >What is the JAIIB exam pattern 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/#What_topics_are_covered_in_JAIIB_AFM_Module_A_Accounting_Principles_and_Processes\" >What topics are covered in JAIIB AFM Module A (Accounting Principles and Processes)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/#What_topics_are_covered_in_JAIIB_AFM_Module_B_Financial_Statement_and_Core_Banking_Systems\" >What topics are covered in JAIIB AFM Module B (Financial Statement and Core Banking Systems)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/#What_topics_are_covered_in_JAIIB_AFM_Module_C_Financial_Management\" >What topics are covered in JAIIB AFM Module C (Financial Management)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/#What_topics_are_covered_in_JAIIB_AFM_Module_D_Taxation_and_Fundamentals_of_Costing\" >What topics are covered in JAIIB AFM Module D (Taxation and Fundamentals of Costing)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/#What_is_the_paper-wise_IIBF_JAIIB_2026_exam_dates\" >What is the paper-wise IIBF JAIIB 2026 exam dates?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/#JAIIB_AFM_Syllabus_%E2%80%93_FAQs\" >JAIIB AFM Syllabus \u2013 FAQs<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>The Indian Institute of Banking and Finance or IIBF conducts the JAIIB exam twice a year. The Junior Associate for the Indian Institute of Banking or JAIIB exam is the first promotional exam for banking professionals. Accounting and Financial Management is one of the four papers of JAIIB Exam. Read on the complete blog for detailed JAIIB AFM Syllabus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-the-jaiib-afm-accounting-and-financial-management-syllabus-2026\"><span class=\"ez-toc-section\" id=\"What_is_the_JAIIB_AFM_Accounting_and_Financial_Management_syllabus_2026\"><\/span>What is the JAIIB AFM (Accounting and Financial Management) syllabus 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Paper 3 of JAIIB is Accounting and Financial Management. The paper consists of a total of 4 modules as listed below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accounting Principles and Processes&nbsp;<\/li>\n\n\n\n<li>Financial Statement and Core Banking Systems<\/li>\n\n\n\n<li>Financial Management&nbsp;<\/li>\n\n\n\n<li>Taxation and Fundamentals of Costing.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/jaiib-accounting-financial-management-mock-test\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Attempt JAIIB AFM Mock Test<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-the-jaiib-exam-pattern-2026\"><span class=\"ez-toc-section\" id=\"What_is_the_JAIIB_exam_pattern_2026\"><\/span>What is the JAIIB exam pattern 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>It is important for the bankers to know the detailed exam pattern of the exam they are going to appear in. The detailed <a href=\"https:\/\/www.oliveboard.in\/jaiib-exam-pattern\/?ref=contac-jaiib-blog\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB AFM Exam Pattern<\/a> are as follow:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Details<\/strong><\/td><\/tr><tr><td><strong>Subject<\/strong><\/td><td>Accounting and Financial Management<\/td><\/tr><tr><td><strong>No. of Questions<\/strong><\/td><td>100<\/td><\/tr><tr><td><strong>Total Marks<\/strong><\/td><td>100<\/td><\/tr><tr><td><strong>Duration<\/strong><\/td><td>2 hours<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The JAIIB AFM paper consists of 100 questions for a total of 100 marks. There is no negative marking for incorrect or unattempted questions, and the duration of the paper is 2 hours.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-free-quizzes\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Download JAIIB Free Quizzes<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-topics-are-covered-in-jaiib-afm-module-a-accounting-principles-and-processes\"><span class=\"ez-toc-section\" id=\"What_topics_are_covered_in_JAIIB_AFM_Module_A_Accounting_Principles_and_Processes\"><\/span>What topics are covered in JAIIB AFM Module A (Accounting Principles and Processes)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The JAIIB AFM Module A syllabus covers core accounting principles and processes for bankers, including accounting standards, bookkeeping, bank reconciliation, trial balance, depreciation, bills of exchange, back-office operations, and bank audits, providing practical knowledge for managing financial records effectively.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Units<\/strong><\/td><td><strong>Topics (in Points)<\/strong><\/td><\/tr><tr><td><strong>Definition, Scope, and Accounting Standards including Ind AS<\/strong><\/td><td>\u2022 Nature and purpose of accounting<br>\u2022 Historical perspectives<br>\u2022 New accounting system \/ value system accounting<br>\u2022 Origins of accounting principles<br>\u2022 Accounting standards in India: definition and scope<br>\u2022 US GAAP overview<br>\u2022 IFRS overview<br>\u2022 Difference between GAAP and IFRS<br>\u2022 Transfer pricing<\/td><\/tr><tr><td><strong>Basic Accountancy Procedures<\/strong><\/td><td>\u2022 Concepts of accountancy<br>\u2022 Going concern entity<br>\u2022 Double entry system<br>\u2022 Principle of conservatism<br>\u2022 Revenue recognition and realisation<br>\u2022 Accrual and cash basis<\/td><\/tr><tr><td><strong>Maintenance of Cash\/Subsidiary Books and Ledger<\/strong><\/td><td>\u2022 Record-keeping basics<br>\u2022 Account categories<br>\u2022 Debit and credit concepts<br>\u2022 Accounting and columnar accounting mechanics<br>\u2022 Journalising<\/td><\/tr><tr><td><strong>Bank Reconciliation Statement<\/strong><\/td><td>\u2022 Recording transactions in cash book<br>\u2022 Transactions in passbook\/bank statement<br>\u2022 Differences between cash book and passbook<br>\u2022 Understanding reconciliation<br>\u2022 Preparing reconciliation statement<br>\u2022 Adjusting the cash book balance<br>\u2022 Advantages of bank reconciliation statement<\/td><\/tr><tr><td><strong><a href=\"https:\/\/www.oliveboard.in\/blog\/trial-balance-for-jaiib\/?ref-contac-nai-jaiib-afm\" target=\"_blank\" rel=\"noreferrer noopener\">Trial Balance, Rectification of Errors and Adjusting &amp; Closing Entries<\/a><\/strong><\/td><td>\u2022 Meaning, features, and purpose of trial balance<br>\u2022 Types and preparation of trial balance<br>\u2022 Disagreement in trial balance<br>\u2022 Classification and location of errors<br>\u2022 Rectification of errors<br>\u2022 Suspense account and rectification<br>\u2022 Rectification when books are closed<br>\u2022 Adjusting and closing entries<\/td><\/tr><tr><td><strong><a href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/?ref=contac-nai-jaiib-afm\" target=\"_blank\" rel=\"noreferrer noopener\">Depreciation &amp; its Accounting<\/a><\/strong><\/td><td>\u2022 Meaning and causes of depreciation<br>\u2022 Need and factors of depreciation<br>\u2022 Accounting entries for depreciation<br>\u2022 Methods: Straight Line, Written Down Value, Units of Production, Sum of Years\u2019 Digits<br>\u2022 Advantages and disadvantages of each method<br>\u2022 Replacement of fixed assets and sinking fund creation<br>\u2022 Amortisation of intangible assets<\/td><\/tr><tr><td><strong>Capital and Revenue Expenditure<\/strong><\/td><td>\u2022 Expenditure concepts<br>\u2022 Distinction between capital and revenue expenditure\/receipts<\/td><\/tr><tr><td><strong>Bills of Exchange<\/strong><\/td><td>\u2022 Types of credit instruments<br>\u2022 Term and due date of a bill<br>\u2022 Important terms<br>\u2022 Accounting entries<br>\u2022 Accommodation bills<br>\u2022 Bill books<\/td><\/tr><tr><td><strong>Operational Aspects of Accounting Entries<\/strong><\/td><td>\u2022 Peculiar features of banking accounting systems<br>\u2022 Accounting systems of different banks<br>\u2022 Illustrations<\/td><\/tr><tr><td><strong>Back Office Functions \/ Handling Unreconciled Entries in Banks<\/strong><\/td><td>\u2022 Functions performed by back office<br>\u2022 Reconciliation functions in banks<br>\u2022 Reconciliation of inter-branch\/office entries<\/td><\/tr><tr><td><strong>Bank Audit &amp; Inspection<\/strong><\/td><td>\u2022 Emergence of risk-based internal audit<br>\u2022 Types of bank audits: concurrent, internal, statutory<br>\u2022 Role of audit and inspection<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Also Download:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Topic Name<\/strong><\/td><td><strong>Link<\/strong><\/td><\/tr><tr><td>JAIIB Practice Questions<\/td><td><a href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-practice-questions\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Download PDF<\/a><\/td><\/tr><tr><td>50 Most Repetitive JAIIB IE &amp; IFS MCQs<\/td><td><a href=\"https:\/\/www.oliveboard.in\/blog\/50-most-repetitive-jaiib-ie-ifs-mcqs\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Download PDF<\/a><\/td><\/tr><tr><td>50 Most Repetitive JAIIB PPB MCQs<\/td><td><a href=\"https:\/\/www.oliveboard.in\/blog\/50-most-repetitive-jaiib-ppb-mcqs\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Download PDF<\/a><\/td><\/tr><tr><td>Most Repetitive JAIIB AFM MCQs<\/td><td><a href=\"https:\/\/www.oliveboard.in\/blog\/most-repetitive-jaiib-afm-mcqs\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Download PDF<\/a><\/td><\/tr><tr><td>50 Most Repetitive JAIIB RBWM MCQs<\/td><td><a href=\"https:\/\/www.oliveboard.in\/blog\/50-most-repetitive-jaiib-rbwm-mcqs\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Download PDF<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-topics-are-covered-in-jaiib-afm-module-b-financial-statement-and-core-banking-systems\"><span class=\"ez-toc-section\" id=\"What_topics_are_covered_in_JAIIB_AFM_Module_B_Financial_Statement_and_Core_Banking_Systems\"><\/span>What topics are covered in JAIIB AFM Module B (Financial Statement and Core Banking Systems)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>JAIIB AFM Module B covers financial statements, including balance sheets, final accounts, company accounts, cash flow, and funds flow statements. It also includes banking company accounts and basics of computerized accounting and core banking systems. The module helps banking professionals understand and analyse financial statements and modern banking technology in a simple way.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Units<\/strong><\/td><td><strong>Topics (in Points)<\/strong><\/td><\/tr><tr><td><strong><a href=\"https:\/\/www.oliveboard.in\/blog\/balance-sheet-equation-notes-for-jaiib\/?ref=contac-nai-jaiib-afm\" target=\"_blank\" rel=\"noreferrer noopener\">Balance Sheet Equation<\/a><\/strong><\/td><td>\u2022 Balance sheet equation <br>\u2022 Computation of balance sheet equation<\/td><\/tr><tr><td><strong>Preparation of Final Accounts<\/strong><\/td><td>\u2022 Preparation of trial balance <br>\u2022 Adjustment entries <br>\u2022 Preparation of financial statements from trial balance<\/td><\/tr><tr><td><strong>Company Accounts \u2013 I<\/strong><\/td><td>\u2022 Definition and types of companies <br>\u2022 Distinction between partnership and limited liability company <br>\u2022 Classes of share capital <br>\u2022 Issue of shares <br>\u2022 General illustrations <br>\u2022 Non-voting shares<\/td><\/tr><tr><td><strong>Company Accounts \u2013 II<\/strong><\/td><td>\u2022 Form of balance sheet <br>\u2022 Impact of Ind AS on financial statements<\/td><\/tr><tr><td><strong>Cash Flow &amp; Funds Flow<\/strong><\/td><td>\u2022 Cash flow \u2022 Funds flow statement <br>\u2022 Cash flow statement <br>\u2022 Fund flow and cash flow analysis<\/td><\/tr><tr><td><strong>Final Accounts of Banking Companies<\/strong><\/td><td>\u2022 Definition and functions of a bank <br>\u2022 Accounting and audit requirements for banking companies <br>\u2022 Significant features of bank accounting systems <br>\u2022 Principal books of account <br>\u2022 Preparation and presentation of financial statements of banks <br>\u2022 Accounting treatment of specific items <br>\u2022 Preparation of profit &amp; loss account <br>\u2022 Comments on P&amp;L account items <br>\u2022 Important balance sheet items <br>\u2022 Disclosure requirements of banks (notes to accounts) <br>\u2022 Disclosures prescribed by RBI under Basel-III <br>\u2022 Banks listed on stock exchange <br>\u2022 Implementation of Ind AS<\/td><\/tr><tr><td><strong>Core Banking Systems &amp; Accounting in Computerised Environment<\/strong><\/td><td>\u2022 Meaning and features of computerised accounting <br>\u2022 Terms used in computerised accounting <br>\u2022 Difference between computerised and manual accounting <br>\u2022 Advantages and disadvantages of computerised accounting <br>\u2022 Functions performed by accounting software in banks <br>\u2022 Scope and experiences of computerisation in banking <br>\u2022 Core banking components <br>\u2022 Information security <br>\u2022 Internet and World Wide Web influences on banking<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-syllabus-2025\/?ref=contss-jaiib-blog\" target=\"_blank\" rel=\"noreferrer noopener\">Check JAIIB Syllabus<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-topics-are-covered-in-jaiib-afm-module-c-financial-management\"><span class=\"ez-toc-section\" id=\"What_topics_are_covered_in_JAIIB_AFM_Module_C_Financial_Management\"><\/span>What topics are covered in JAIIB AFM Module C (Financial Management)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>JAIIB AFM Module C focuses on financial management concepts used in banking. It includes topics like financial decisions, ratio analysis, bond valuation, interest and annuities, capital structure, cost of capital, investment appraisal, lease financing, working capital management, and derivatives. This module helps banking professionals understand financial data, manage funds efficiently, and take better financial decisions in day-to-day banking operations.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Units<\/strong><\/td><td><strong>Topics (in Points)<\/strong><\/td><\/tr><tr><td><strong>An Overview of Financial Management<\/strong><\/td><td>\u2022 Forms of business organisation<br>\u2022 Financial decision-making in a firm<br>\u2022 Objectives of financial management<br>\u2022 Fundamental principles of finance<br>\u2022 Building blocks of modern finance<br>\u2022 Risk-return trade-off<br>\u2022 Agency problem in financial management<br>\u2022 Business ethics &amp; social responsibility<br>\u2022 Organisation of the finance function<br>\u2022 Relationship of finance to economics and accounting<br>\u2022 Emerging role of the financial manager in India<\/td><\/tr><tr><td><strong><a href=\"https:\/\/www.oliveboard.in\/blog\/ratio-analysis-notes-for-jaiib\/?ref=contac-nai-jaiib-afm\" target=\"_blank\" rel=\"noreferrer noopener\">Ratio Analysis<\/a><\/strong><\/td><td>\u2022 Meaning of accounting ratios<br>\u2022 Classification of ratios<br>\u2022 Uses of accounting ratios<br>\u2022 Limitations of accounting ratios<br>\u2022 Calculation and interpretation of various ratios<br>\u2022 Different users and their use of ratios<\/td><\/tr><tr><td><strong>Financial Mathematics \u2013 Calculation of Interest &amp; Annuities<\/strong><\/td><td>\u2022 Simple interest and compound interest<br>\u2022 Fixed and floating interest rates<br>\u2022 Front-end and back-end interest rates<br>\u2022 Calculation of interest using products\/balances<br>\u2022 What are annuities?<br>\u2022 Future and present value of ordinary annuities<br>\u2022 Future and present value of annuities due<br>\u2022 Repayment of a debt<\/td><\/tr><tr><td><strong>Financial Mathematics \u2013 Calculation of YTM<\/strong><\/td><td>\u2022 Meaning of debt<br>\u2022 Introduction to bonds and bond terms<br>\u2022 Types of bonds and optionality<br>\u2022 Valuation of bonds, semi-annual interest<br>\u2022 Current yield and yield-to-maturity (YTM)<br>\u2022 Theorems for bond value and illustrations<br>\u2022 Duration of bond and properties<br>\u2022 Bond price volatility, problems, and solutions<\/td><\/tr><tr><td><strong>Financial Mathematics \u2013 Forex Arithmetic<\/strong><\/td><td>\u2022 Fundamentals of foreign exchange<br>\u2022 Indian forex market<br>\u2022 Direct and indirect quotes<br>\u2022 Basic exchange rate arithmetic<br>\u2022 Forward exchange rates<\/td><\/tr><tr><td><strong>Capital Structure and Cost of Capital<\/strong><\/td><td>\u2022 Meaning of capital structuring<br>\u2022 Leverage\/gearing<br>\u2022 Factors influencing capital structure decisions<br>\u2022 Theories\/approaches: Net Income, Net Operating Income, Traditional<br>\u2022 Taxation and capital structure<br>\u2022 Cost of debt, preference, equity<br>\u2022 Determining proportions and WACC<br>\u2022 Weighted marginal cost of capital<br>\u2022 Optimal capital budget, divisional\/project cost of capital<br>\u2022 Flotation cost, misconceptions around cost of capital<\/td><\/tr><tr><td><strong>Capital Investment Decisions \/ Term Loans<\/strong><\/td><td>\u2022 Discounted and non-discounted cash flow methods<br>\u2022 Basic concepts of term loans<br>\u2022 Deferred payment guarantees<br>\u2022 Project financing<br>\u2022 Differences between term loan appraisal and project appraisal<\/td><\/tr><tr><td><strong>Equipment Leasing \/ Lease Financing<\/strong><\/td><td>\u2022 Meaning and features of a lease<br>\u2022 Types of leases<br>\u2022 Rationale for leasing<br>\u2022 Contents of a lease agreement<br>\u2022 Legal aspects of leasing<br>\u2022 Finance and operating leases<br>\u2022 Accounting for lease transactions (lessor &amp; lessee)<br>\u2022 Leasing as a financing decision<\/td><\/tr><tr><td><strong>Working Capital Management<\/strong><\/td><td>\u2022 Working capital cycle<br>\u2022 Cash and marketable securities<br>\u2022 Accruals and trade credit<br>\u2022 Working capital advances by commercial banks<br>\u2022 Cash budget method of lending<br>\u2022<a href=\"https:\/\/www.oliveboard.in\/blog\/regulation-of-banking-business\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\"> Regulation of bank finance<\/a><br>\u2022 Public deposits and inter-corporate deposits<br>\u2022 Short-term loans from financial institutions<br>\u2022 Rights debentures for working capital<br>\u2022 Commercial paper, factoring &amp; forfaiting<\/td><\/tr><tr><td><strong>Derivatives<\/strong><\/td><td>\u2022 Characteristics and functions of derivatives<br>\u2022 Users of derivatives<br>\u2022 Futures, forward rate agreements (FRA)<br>\u2022 Swaps and options<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Also Check:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Study Material<\/strong><\/td><td><strong>Study Material<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-ie-ifs-questions\/?ref=contac-reg-jaiib-sm\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB IE and IFS Important Questions PDF<\/a><\/td><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-ppb-questions\/?ref=contac-nai-jaiib-sm\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB PPB Important Questions PDF<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-afm-questions\/?ref=contac-nai-jaiib-sm\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB AFM Important Questions PDF<\/a><\/td><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-rbwm-questions\/?ref=contac-nai-jaiib-sm\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB RBWM Important Questions PDF<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-topics-are-covered-in-jaiib-afm-module-d-taxation-and-fundamentals-of-costing\"><span class=\"ez-toc-section\" id=\"What_topics_are_covered_in_JAIIB_AFM_Module_D_Taxation_and_Fundamentals_of_Costing\"><\/span>What topics are covered in JAIIB AFM Module D (Taxation and Fundamentals of Costing)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>JAIIB AFM Module D focuses on taxation and basic cost accounting concepts for banking professionals. It includes income tax, TDS, deferred tax, GST, cost and management accounting, costing methods, standard and marginal costing, and budgeting.<\/p>\n\n\n\n<p>This module helps candidates understand financial records, control costs, prepare budgets, and make better financial decisions in banking operations.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Units<\/strong><\/td><td><strong>Topics (in Points)<\/strong><\/td><\/tr><tr><td><strong>Taxation: Income Tax \/ TDS \/ Deferred Tax<\/strong><\/td><td>\u2022 Overview of Income Tax Act<br>\u2022 Basic overview of deductions in respect of certain incomes<br>\u2022 Key deductions: 80QQB, 80RRB, 80TTA, 80U<br>\u2022 TDS \/ TCS<br>\u2022 Filing of returns<br>\u2022 Refund and recovery process<\/td><\/tr><tr><td><strong>Goods &amp; Services Tax (GST)<\/strong><\/td><td>\u2022 Meaning of direct and indirect tax<br>\u2022 Introduction to GST<\/td><\/tr><tr><td><strong>An Overview of Cost &amp; Management Accounting<\/strong><\/td><td>\u2022 Cost accounting: evolution, meaning, objectives, and scope<br>\u2022 Concepts of cost<br>\u2022 Classifications and elements of cost<br>\u2022 Cost centre and cost unit<br>\u2022 Methods and techniques of costing<br>\u2022 Cost accounting standards<br>\u2022 Management accounting: evolution, meaning, objectives, and scope<br>\u2022 Tools and techniques of management accounting<br>\u2022 Relationship between cost accounting, financial accounting, management accounting, and financial management<\/td><\/tr><tr><td><strong>Costing Methods<\/strong><\/td><td>\u2022 Unit and output costing<br>\u2022 Job costing: job cost cards, collecting direct costs, allocation of overheads<br>\u2022 Batch costing: features and applications<br>\u2022 Contract costing: features, differences from job costing, progress payments, retention money, escalation clause, contract accounts, accounting for material and plant, contract profit and entries<br>\u2022 Process costing: features, applications, types, process loss, abnormal gains\/losses, equivalent units, inter-process profit, joint products, by-products and accounting<br>\u2022 Service costing: features and applications, unit costing, multiple costing, cost unit identification, cost determination and control<\/td><\/tr><tr><td><strong>Standard Costing<\/strong><\/td><td>\u2022 Definition, significance, and applications<br>\u2022 Various types of standards<br>\u2022 Installation of standard costing system for material, labour, and overhead<br>\u2022 Variance analysis for material, labour, and overhead<br>\u2022 Accounting treatment of variances<br>\u2022 Benchmarking for setting standards<br>\u2022 Variance reporting to management<\/td><\/tr><tr><td><strong>Marginal Costing<\/strong><\/td><td>\u2022 Meaning, advantages, limitations, and applications<br>\u2022 Breakeven analysis<br>\u2022 Cost-volume-profit (CVP) analysis<br>\u2022 P\/V ratio and its significance<br>\u2022 Margin of safety<br>\u2022 Absorption costing: profit reporting and stock valuation<br>\u2022 Differences between marginal and absorption costing<br>\u2022 Income measurement under both methods<\/td><\/tr><tr><td><strong>Budgets and Budgetary Control<\/strong><\/td><td>\u2022 Budget concept<br>\u2022 Manual, fixed, and flexible budgets<br>\u2022 Preparation and monitoring of various types of budgets<br>\u2022 Budgetary control system: advantages, limitations, and installation<br>\u2022 Zero-based budgeting<br>\u2022 Programme and performance budgeting<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/jaiib\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Explore JAIIB Online Courses<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"heading-2\"><span class=\"ez-toc-section\" id=\"What_is_the_paper-wise_IIBF_JAIIB_2026_exam_dates\"><\/span>What is the paper-wise IIBF JAIIB 2026 exam dates?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The IIBF JAIIB 2026 exam will be held online in two cycles May and November. It includes 4compulsory papers: Indian Economy &amp; Indian Financial System (IE &amp; IFS), Principles &amp; Practices of Banking (PPB), Accounting &amp; Financial Management for Bankers (AFM), and Retail Banking &amp; Wealth Management (RBWM). The May cycle will take place from 3rd to 17th May 2026, and the November cycle from 1st to 29th November 2026. Candidates will get their exact exam timings in their admit cards.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Exam Paper<\/strong><\/td><td><strong>May 2026 Exam Date<\/strong><\/td><td><strong>November 2026 Exam Date<\/strong><\/td><\/tr><tr><td>Indian Economy &amp; Indian Financial System<\/td><td>3rd May 2026<\/td><td>1st November 2026<\/td><\/tr><tr><td>Principles &amp; Practices of Banking<\/td><td>9th May 2026<\/td><td>22nd November 2026<\/td><\/tr><tr><td>Accounting &amp; Financial Management for Bankers<\/td><td>10th May 2026<\/td><td>28th November 2026<\/td><\/tr><tr><td>Retail Banking &amp; Wealth Management<\/td><td>17th May 2026<\/td><td>29th November 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Also Check:&nbsp;<a target=\"_blank\" href=\"https:\/\/www.oliveboard.in\/jaiib-exam-date\/?ref=examinfo-jaiib-exam-pattern\" rel=\"noreferrer noopener\">JAIIB Complete 2026 Exam Schedule<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-jaiib-afm-syllabus-faqs\"><span class=\"ez-toc-section\" id=\"JAIIB_AFM_Syllabus_%E2%80%93_FAQs\"><\/span>JAIIB AFM Syllabus \u2013 FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1701346010612\"><strong class=\"schema-faq-question\"><strong>Q1. How many questions are asked for JAIIB AFM exam?<\/strong><\/strong> <p class=\"schema-faq-answer\">JAIIB AFM ie. JAIIB Paper 3 consists of 100 questions for 100 marks.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1701346025074\"><strong class=\"schema-faq-question\"><strong>Q2. How many modules are there in JAIIB AFM?<\/strong><\/strong> <p class=\"schema-faq-answer\">The Accounting and Financial Management paper for JAIIB has a total of 4 modules.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753968802621\"><strong class=\"schema-faq-question\">Q3. Is there negative marking in the JAIIB AFM exam?<\/strong> <p class=\"schema-faq-answer\">No, there is no negative marking in the AFM paper.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753968803316\"><strong class=\"schema-faq-question\">Q4. How many modules are included in the AFM paper?<\/strong> <p class=\"schema-faq-answer\">There are 4 modules in the AFM paper.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753968804578\"><strong class=\"schema-faq-question\">Q5. Does AFM include Cash Flow and Fund Flow statements?<\/strong> <p class=\"schema-faq-answer\">Yes, both Cash Flow and Fund Flow statements are covered in Module B.<\/p> <\/div> <\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n<ul class=\"wp-block-latest-posts__list is-grid columns-3 wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-case-studies\/\">JAIIB Case Studies, Attempt Case Study MCQs &amp; Download PDF<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/50-most-repetitive-jaiib-ie-ifs-mcqs\/\">50 Most Repetitive MCQs for JAIIB IE &amp; IFS, Download PDF<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/50-most-repetitive-jaiib-ppb-mcqs\/\">50 Most Repetitive MCQs for JAIIB PPB 2026, Download PDF<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/50-most-repetitive-jaiib-rbwm-mcqs\/\">50 Most Repetitive MCQs for JAIIB RBWM 2026, Download PDF<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/most-repetitive-jaiib-afm-mcqs\/\">50 Most Repetitive MCQs for JAIIB AFM 2026, Download PDF<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-free-quizzes\/\">Attempt JAIIB Free Practice Quizzes &amp; Download Paper-wise PDFs<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The Indian Institute of Banking and Finance or IIBF conducts the JAIIB exam twice a year. The Junior Associate for<\/p>\n","protected":false},"author":50,"featured_media":234957,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10353,11629],"tags":[15729],"class_list":["post-150049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jaiib","category-syllabus","tag-jaiib-afm","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>JAIIB AFM Syllabus 2026, Module Wise Syllabus &amp; Exam Pattern<\/title>\n<meta name=\"description\" content=\"Know the detailed JAIIB AFM Syllabus for Paper 3 of JAIIB, ie. Accounting and Financial Management. 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