JAIIB Syllabus 2023 and Exam Pattern Revised, Syllabus PDF (2023)

JAIIB Syllabus 2023: Along with JAIIB 2023 Notification, new JAIIB Syllabus has been released and from this year onwards, there will be 4 subjects namely Indian Economy & Indian Financial System, Principles & Practices of Banking, Accounting & Financial Management for Bankers, Retail Banking & Wealth Management. The objective of the JAIIB exam is to provide basic knowledge of banking and financial services. The JAIIB syllabus is the backbone of the examination, the syllabus provides clarity and understanding of the exam.

JAIIB Syllabus 2023 is vast, so candidates can break the syllabus into small chunks and can divide these chunks into days and weeks. In this way, the humongous syllabus of JAIIB can be completed in a limited period. To make the exam process smoother for aspirants we have mentioned the revised/new JAIIB Syllabus 2023 in this article.

(Video) JAIIB May 2023 | JAIIB Subjects under Revised Syllabus 2023 | JAIIB Exam Pattern

Junior Associate of Indian Institute of Bankers(JAIIB) is an exam conducted by the Indian Institute of Banking and Finance (IIBF) twice a year for banking and finance professionals to stay ahead in the competition. The online registration for JAIIB 2023 exam will begin on 1st March and will continue till 21st March 2023. The online examination for JAIIB 2023 June session will be held on the 7th, 13th, 14th and 21st of May 2023. In the table below, we have summarised the other important details related to the JAIIB exam:

(Video) JAIIB Revised Syllabus 2023

The JAIIB exam consists of 4 subjects which are Indian Economy & Indian Financial System, Principles & Practices of Banking, Accounting & Financial Management for Bankers, and Retail Banking & Wealth Management for which the exam is conducted on different dates. The key point of the JAIIB Exam is as follows:

(Video) IIBF Releases Complete Revised Syllabus of JAIIB 2023 | JAIIB New Syllabus 2023 Books Out

JAIIB exam consists of 4 papers i.e. Indian Economy & Indian Financial System, Principles & Practices of Banking, Accounting & Financial Management for Bankers, Retail Banking & Wealth Management. Each paper is divided into modules. The candidates preparing for JAIIB must prepare all the topics given on the syllabus issued by the Indian Institute of Banking and Finance. The detailed revised syllabus for all the subjects is given below:

(Video) JAIIB | CAIIB | DB&F | SOB | FULL DETAIL | IIBF NEW SYLLABUS 2023 #newsyllabus #update

PAPER 3 – Accounting Principles and Processes
Module A- Business Mathematics and Finance
Definition, Scope and Accounting Standards including Ind AS
  1. Nature and Purpose of Accounting
  2. Historical Perspectives
  3. New Accounting system / Value system accounting Origins of Accounting Principles
  4. Accounting Standards in India and its Definition and Scope
  5. Generally Accepted Accounting Principles of USA (US GAAP),
  6. Overview of IFRSs
  7. Difference between GAAP and IFRS
  8. Transfer Pricing
Basic Accountancy Procedures
  1. Concepts of Accountancy
  2. Going Concern Entity
  3. Double Entry System
  4. Principle of Conservatism
  5. Revenue Recognition and Realisation
  6. Accrual and Cash Basis
Maintenance of Cash/Subsidiary Books and Ledger
  1. Record Keeping Basics
  2. Account Categories
  3. Debit and Credit Concepts
  4. Accounting and
  5. Columnar Accounting Mechanics
  6. Journalising
Bank Reconciliation Statement
  1. Recording Transactions in Cash Book
  2. Transactions Contained in the Pass Book/Bank Statement
  3. Is Passbook a Mirror Image of Cash Book?
  4. Causes for Passbook and Cashbook being different
  5. Understanding Reconciliation
  6. Preparing Reconciliation Statement
  7. Need for Bank Reconciliation
  8. How to prepare a Bank Reconciliation Statement when extracts of Cash Book and Pass Book are given?
  9. Adjusting the Cash Book balance
  10. Advantages of Bank Reconciliation Statement
Trial Balance, Rectification of Errors and Adjusting & Closing Entries
  1. Meaning of a Trial Balance
  2. Features and Purpose of a Trial Balance
  3. Types of Trial Balance and Preparation of a Trial Balance
  4. Disagreement of a Trial Balance
  5. Classification of Errors,
  6. Location of Errors
  7. Rectification of Errors
  8. Suspense Account and Rectification
  9. Rectification of Errors when Books are Closed
  10. Adjusting and Closing Entries
Depreciation & its Accounting
  1. Meaning of Depreciation
  2. Causes of Depreciation
  3. Need for Depreciation
  4. Factors of Depreciation
  5. Accounting Entries
  6. Methods of Depreciation
  7. Straight Line Method
  8. Diminishing Balance or Written Down Value (WDV) Method
  9. Advantages and Disadvantages of Straight Line Method
  10. Advantages and Disadvantages of Written Down Value Method
  11. Units of Production Method
  12. Sum of the Years’ Digits Method
  13. Replacement of a Fixed Asset and Creation of Sinking Fund
  14. Amortisation of intangible assets
Capital and Revenue Expenditure
  1. Expenditure
  2. Distinction between Capital and Revenue Expenditure
  3. Receipts
Bills of Exchange
  1. Types of Instruments of Credit,
  2. Term and Due Date of a Bill
  3. Certain Important Terms,
  4. Accounting Entries to be Passed
  5. Accommodation Bill
  6. Bill Books
Operational Aspects of Accounting Entries
  1. Peculiar Features of Accounting System in Banks
  2. Accounting Systems of Different Banks
  3. Illustration
Back Office Functions/Handling Unreconciled Entries in Banks
  1. Functions Performed by the Back Office
  2. Reconciliation Function in Banks
  3. Reconciliation of Inter Branch/ Office Entries
Bank Audit & Inspection
  1. Bank Audit
  2. Emergence of Risk based Internal Audit
  3. Types of Bank Audits Viz. Concurrent
  4. Audit
  5. Internal Audit
  6. Statutory Audit
  7. Role of Audit and Inspection
Module B – Financial Statement and Core Banking Systems
Balance Sheet Equation
  1. Balance Sheet Equation
  2. Computation of Balance Sheet Equation
Preparation of Final Accounts
  1. Preparation of Trial Balance
  2. Adjustment Entries
  3. Preparation of Financial Statements from Trial Balance
Company Accounts – I
  1. Definition and Types of Companies
  2. Distinction between Partnership and Limited Liability Company
  3. Classes of Share Capital
  4. Issue of Shares
  5. General Illustrations
  6. Non-voting Shares
Company Accounts – IIForm of Balance Sheet, Impact of Ind AS on Financial Statements
Cash Flow & Funds FlowCash 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

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


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


Characteristics & Functions of Derivatives, Users of derivatives, Futures, Forward Rate

Agreement (FRA), Swaps, Options

Module D – Taxation and Fundamental 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 TaxMeaning 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

(Video) ​JAIIB May June Exam 2023 | JAIIB New Pattern of Exam and Passing Marks New Subjects

The paper-4, Retail Banking and Wealth Management consists of four Modules, these Modules are as follows:

(Video) JAIIB New Syllabus 2023 || JAIIB New Pattern 2023 || All About JAIIB New Exam Pattern 2023


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