JAIIB Syllabus & Exam Pattern 2026
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JAIIB Syllabus & Exam Pattern 2026 plays a crucial role for bankers preparing for the IIBF Junior Associate of the Indian Institute of Banking and Finance (JAIIB) examination. Conducted twice a year, the exam helps professionals build strong fundamentals in banking operations, economy, finance, and customer services while offering promotional advantages.
The IIBF JAIIB 2026 consists of four compulsory papers. Knowing the exact syllabus and pattern allows candidates to create a focused study plan, identify high-weightage topics, and maximize their chances of scoring the required 50 marks per subject. This article provides the complete paper-wise syllabus as per the official IIBF guidelines, detailed exam pattern, and useful preparation tips.
JAIIB Exam Overview
| Particulars | Details |
|---|---|
| Conducting Body | Indian Institute of Banking and Finance (IIBF) |
| Exam Name | JAIIB (Junior Associate of the Indian Institute of Banking & Finance) / DBF / SOB 2026 |
| Mode of Exam | Online (Computer-based) |
| Number of Papers | 4 Compulsory Papers |
| Subjects | 1. Indian Economy & Indian Financial System (IE & IFS) 2. Principles & Practices of Banking (PPB) 3. Accounting & Financial Management for Bankers (AFM) 4. Retail Banking & Wealth Management (RBWM) |
| Questions per Paper | 100 (Objective Type MCQs) |
| Marks per Paper | 100 |
| Total Marks | 400 |
| Official Website | www.iibf.org.in |
JAIIB Exam Pattern 2026
The JAIIB Exam Pattern 2026 is straightforward and remains consistent across sessions:
- Each of the four papers is conducted separately on different dates.
- 100 multiple-choice questions (MCQs) per paper for 100 marks.
- Duration: 2 hours per paper.
- No negative marking.
- Candidates must pass each subject individually with at least 50 marks.
- Exam is held in online mode only.
IIBF JAIIB Exam Syllabus 2026 – Paper Wise
Paper 1: Indian Economy & Indian Financial System Syllabus
Module A: Indian Economic Architecture
| Topics | Sub-Topics |
|---|---|
| Indian Economy | Evolution of the Indian Economy, Basic Characteristics of the Indian Economy, Indian Economy in Pre-British period, Economy till 2008 & after 2008, Structural changes in Indian Economy |
| Economic Planning in India | Definition of Economic Planning, History of Economic Planning, Objectives of Economic Planning, Types of Planning, Achievements of Planning, Financial resources for 5-year plans |
| Sectors of the Indian Economy | Role & Importance of Primary, Secondary, Tertiary Sector, Quaternary & Quinary Sectors, Different Revolutions in Primary sector, Difference between the sectors, GDP contribution of different sectors- Agriculture, Industry, Services, Employment growth rate in Secondary sector, Sunrise Sector of Indian Economy, Organized and Unorganized sectors |
| Role of Priority Sector and MSME in the Indian Economy | Definition & Role of Priority Sector, List of Priority Sectors identified in India, Priority Sector Lending Norms, Definition of MSME, Role & Significance of MSME in economic development, Contribution of MSME in GDP, Recent Initiatives in MSME sector viz., Atmanirbhar Bharat package, Make in India, Start-up India, Stand-up India etc. |
| Infrastructure including Social Infrastructure | Infrastructure & Economic Development, Energy, Power, Transport system viz., Rail, Road, Civil Aviation, Concept of Social Sector & Social Infrastructure, Health, Education, Family welfare, Development of Health Infrastructure |
| Globalisation – Impact on India | Globalisation and its Advocacy, Globalisation and its Impact on India, Fair Globalisation & the Need for Policy framework, Globalisation in reverse gear –The Threatened Re-emergence of Protectionism |
| Economic Reforms | A brief overview, Transformation, Economic Transformation – Real Sector, Economic Transformation – Financial Sector, Economic Transformation – Integration with the Global Economy, Economic Reforms in India |
| Foreign Trade Policy, Foreign Investments and Economic Development | FTP – Structural Changes during 1990s, FTP policy – 2015-2020, Challenges to be addressed in upcoming FTP, FDIs, FIIs and Recent trends, Economic development vs economic growth, Importance of economic development as a dimension etc. |
| International Economic Organizations (World Bank, IMF etc.) | IMF and World Bank, WTO- India and WTO, Regional Economic Co-operations, Recent International Economic Issues |
| Climate change, Sustainable Development Goals (SDGs) | Core elements of Sustainable Development, Global Issues and initiatives, India’s progress in SDGs including Climate change, CSR Activities |
| Issues facing Indian Economy | Poverty Alleviation, Jobless growth, Rising Inequalities, Migration and excessive pressure on resources, Possible remedies, Pandemic situations |
Module B: Economic Concepts Related to Banking
| Chapters | Topics |
|---|---|
| Fundamentals of Economics, Microeconomics, Macroeconomics and Types of Economies | Economics – An Introduction, Microeconomics and Macroeconomics, Types of Economies, Market, Command, Mixed Economies |
| Supply and Demand | The Demand Schedule, Forces behind the Demand Curve, shifts in Demand, The Supply Schedule, Forces behind the Supply Curve, shifts in Supply, Equilibrium of Supply and Demand, Effect of a Shift in Supply or Demand, Interpreting Changes in Price and Quantity |
| Money Supply and Inflation | What is Money, Money Supply, Inflation, Causes of Inflation, Measures of Inflation |
| Theories of Interest | Classical Theory of Rate of Interest, Keynes’ Liquidity Preference Theory of Rate of Interest, Money Demand Curve, Determination of Rate of Interest: Equilibrium in the Money Market, Effect of an Increase in the Money Supply, shifts in Money Demand or Liquidity Preference Curve, Hicks-Hansen Synthesis: IS-LM Curve Model |
| Business Cycles | Characteristics of a Business Cycle, Phases of a Business Cycle |
| Monetary Policy and Fiscal Policy | Tools of Monetary Policy, How did Monetary Policy in India Respond to the Global Financial Crisis?, Fiscal Policy, FRBM Act |
| National Income and GDP Concepts | Computation, Utility |
| Union Budget | Receipts, Expenditure, Plan Expenditure, Deficit Concepts |
Module C: Indian Financial Architecture
| Chapters | Topics |
|---|---|
| Indian Financial System – An Overview | What is a Financial System?, Phase I: Pre-1951 organisation, Phase II: 1951 to Mid-eighties organisation, Phase III: Post-Nineties Organisation, Narasimham Committee (1991) on the banking system in India, Reform of the Banking sector (1992-2008), Present Status of Banking System |
| Indian Banking Structure | Functions, Development of Banking in India, Scheduled Commercial Banks- Types and functions, Local Area Banks, Regional Rural Banks, Cooperative Banks: Types, Payment Banks and Small Finance Banks, NBFCs, Key RBI Guidelines |
| Banking Regulation Act, 1949 and RBI Act, 1934 | Background of Enactment, PART-I Reserve Bank of India Act, 1934: Chapter I to Chapter V, Schedules to the RBI Act, 1934, PART-II Banking Regulations Act, 1949, Background and Structure of the Banking Regulation Act: Section 1 to Section 56 |
| Development Financial Institutions | Evolution of Development Financial Institutions in India, Gaps in the Post-Independence Financial System, Objectives of Development Financial Institutions, Classification of DFIs, Role of DFIs in the Indian Economy, Changing Role of DFIs and the Emergence of Universal Banks, Industrial Finance Corporation of India (IFCI), Industrial Credit and Investment Corporation of India (ICICI), Industrial Development Bank of India (IDBI), Small Industries Development Bank of India (SIDBI), Export Import Bank of India (EXIM Bank), National Bank for Agriculture and Rural Development (NABARD), National Housing Bank (NHB), National Bank for Financing Infrastructure and Development (NaBFID) |
| Micro Finance Institutions | Evolution of Microfinance in India, Grameen Bank Model, Delivery of Microfinance, SHG-Bank Linkage programme, Joint Liability Groups (JLGs), Regulatory Framework for Microfinance Institutions, Inclusion of Bank Finance to Microfinance Institutions in Priority Sector Lending, Regulatory Framework |
| Non-Banking Financial Companies | What is a Non-Banking Financial Company (NBFC)?, Evolution of NBFCs in India, Role of NBFC in Promoting Inclusive Growth of India, Regulators of NBFCs, Classification of NBFCs, Regulatory Oversight by RBI on NBFCs, Types of NBFCs, Concept of Owned Funds and Net Owned Funds (NOF) for NBFCs, Bank Finance to NBFCs, Fair Practice Code for NBFCs, Applicability of Ombudsman Scheme to NBFCs, Scale Based Regulation (SBR): A Revised Regulatory Framework for NBFCs |
| Insurance Companies | History and Development of Insurance, Privatisation and Foreign Direct Investment (FDI) in Insurance Sector, Insurance Business Globally and in India, Insurance Penetration and Density, Number of Insurance Companies Operating in India, Legislations Governing Operation of Insurance Companies, Insurance Intermediaries, Reinsurance, Insurance Repository’s-Insurance Account |
| Indian Financial System - Regulators & their roles | Role of Financial Sector Regulators in an Economy, Reserve Bank of India (RBI), Securities and Exchange Board of India (SEBI), Insurance Regulatory and Development Authority of India (IRDA), Pension Fund Regulatory and Development Authority (PFRDA) |
| Reforms & Developments in the Banking sector | Bad Banks, Infrastructure financing, Formation/role of NaBFID-National Bank for Financing Infrastructure & Development, Basic concepts on EASE |
Module D: Financial Products and Services
| Chapters | Topics |
|---|---|
| Overview of Financial Markets | What is a Financial Market?, Evolution of the Financial Market, Segments of Financial Markets, Functions of Financial Markets, Price Discovery |
| Money Markets and Capital Markets | Call Money, Notice Money and Term Money, Treasury Bills, Certificates of Deposit, Commercial Paper, Repo, Tri-Party Repo, Bill Rediscounting Scheme (BRDS), Long-Term Repo Operations (LTRO) |
| Fixed Income Markets - Debt / Bond Markets | Government Securities, Bond Valuation and Theorems, Auction of Government Securities, Primary Dealers, Fixed Income Money Market and Derivatives Association of India (FIMMDA), RBI Retail Direct Scheme (RDS), Corporate Bond Market, Inter-Corporate Deposits |
| Capital Markets and Stock Exchanges | Primary Market, Secondary Market, Stock Exchanges in India, Financial Products/Instruments Dealt with in the Secondary Market, Regulatory Requirements Specified by SEBI for Corporate Debt Securities, Commonly Used Terms in the Capital Market, Types of Capital Issues in the Primary Market, Eligibility Norms for Making Capital Issues, Intermediaries in an Issue in the Primary Market, Applications Supported by Blocked Amount (ASBA), Qualified Institutional Placement (QIP) |
| Forex Markets | Profile of Foreign Exchange (Forex) Market, Evolution of the Forex Market in India, Characteristics of the Forex Market, Market Participants, LIBOR and Alternate Reference Rates (ARRs), Foreign Exchange Dealers Association of India (FEDAI), Foreign Exchange Management Act (FEMA), 1999, FX-Retail Platform, US Dollar Index (USDX), American Depository Receipt (ADR), Global Depository Receipt (GDR) |
| Interconnection of various markets/Market Dynamics | Process of Interconnectedness of Financial Markets, Reasons for interconnectedness, Importance of Interconnectedness of Financial Markets, Heterogeneity of Financial Markets, Achievement of Market Integration in India, Different Levels of Market Integration, Asian Clearing Union, Benefits and Costs of Interconnected... |
Paper 2: Principles & Practices of Banking (PPB) Syllabus
Module A: General Banking Operations
| Chapters | Topics |
|---|---|
| Banker-Customer Relationship | Requirements to be Called a Bank, Banker-Customer Relationship, Bank as a Trustee, Bailee-Bailor Relationship, Agent-Principal Relationship, Lessor and Lessee, Indemnifier and Indemnified, Different Deposit Products or Services, Services to Customers and Investors |
| AML-KYC Guidelines | Money Laundering & Financing of Terrorism Risks, AML Framework in India, Know Your Customer Policy, Organisational Set-up for AML, Obligations under PMLA, Risk Management, Obligations under International Agreements, FATF Identified Jurisdictions, Correspondent Banks, Reporting Under FATCA/CRS, Reporting Obligations, Implications of Non-compliance of PMLA Obligations, Secrecy Obligations |
| Operational Aspects of KYC | Know Your Customers (KYC) Norms, Wire Transfers, Other Operations - Regulations, Central KYC Records Registry (CKYCR), Monitoring of Transactions |
| Opening Accounts of Various Types of Customers | Personal Accounts, Accounts of Other Customers, Norms for Opening Current Accounts, Obtaining Photographs of Account Holders, Legal Entity Identifier |
| Operational Aspects of Deposit Accounts | Salient Feature of Deposit Accounts, Interest on Deposit Accounts, Prohibitions & Exemptions, Inoperative Accounts & Unclaimed Deposits, Operational Instructions in Joint Accounts, Nomination Facility, Other Operational Guidelines, Attachment Orders, Procedure for Submission of Records to Statutory Authorities |
| Operational Aspects of Handling Clearing/Collection/Cash | Cheque Truncation System (CTS), RBI Guidelines on Collection of Instruments, Cash and its Custody, Security Arrangements at Branches and ATMs |
| Banker’s Special Relationship | Mandate – Definition, Power of Attorney (POA) – Definition, Banker’s Lien, Right of Set-off, Right of Appropriation |
| Foreign Exchange Remittance Facilities for Individuals | Evolution of FEMA, Definitions, Bringing in and Taking out Foreign Exchange, Inward Remittances, Outward Remittances, Indo-Nepal Remittance Scheme |
| Operational Aspects of NRI Business | Permitted Accounts in India for NRIs and PIOs, Accounts in India of Foreign Nationals Visiting India, Special Non-Resident Rupee Account – SNRR Account, Remittance of Assets Held by NRIs/PIOs, Acquisition and Transfer of Immovable Property in India by a Non-Resident Indian (NRI), Creation of Charge on Immovable Property in India, Repatriation of Income and Sale Proceeds of Assets Held Abroad by NRIs, Investments by NRIs/PIOs |
| Foreign Currency Accounts for Residents and Other Aspects | Types of Accounts, Permitted Foreign Currency Denominated Accounts in India, Permitted Foreign Currency Accounts Outside India, Remittance of Assets by Foreign Nationals not Being PIOs, Modes of Acquiring Property Outside India by a Resident, Foreign Contribution (Regulation) Act 2010 |
| Cash Management Services and Its Importance | Developments in CMS, Importance of Cash Management System, Types of Cash Management Services, Challenges and Issues |
| Payment and Collection of Cheques and Other Negotiable Instruments | Negotiable Instruments Act, Payment of a Cheque, Payment in due course – Section 10, Liability of the Paying Bank – Section 31, Collection of Cheques – Duties of a Collecting Bank, Endorsement of Cheques, Crossing of Cheques, Forged Instruments, Bouncing (Dishonour) of Cheques, Cheque Truncation System |
| Responsibility of Paying Bank | Negotiable Instruments Act and Paying Banks, Liability of Paying Banker when Customer’s Signature on the Cheque is Forged, Payment to be in Due Course for Bank to Seek Protection, Payment in Good Faith without Negligence of an Instrument on which Alteration is not Apparent, Payment by Bank Under Mistake Whether Recoverable, Cheque Truncation |
| Responsibility of Collecting Bank | Statutory Protection to Collecting Bank, Duties of the Collecting Bank |
| Ancillary Services | Remittances: Introduction, Demand Drafts (DD) and Banker’s Cheques (BC), Mail Transfer (MT), Telegraphic Transfer (TT), National Electronic Funds Transfer System (NEFT), Real Time Gross Settlement System (RTGS), Electronic Benefit Transfer (EBT) Scheme, Mobile Banking in India, Electronic/Digital Payments, Safe Deposit Lockers, Portfolio Management Services, Merchant Banking, Government Business, Levying of Service Charges |
| Financial Inclusion & Financial Literacy | Financial Inclusion by Extension of Banking Services, Use of Mobiles/Tablets in Financial Inclusion Drive, Financial Literacy, Rural Self Employment Training Institutes (RSETI) |
| Customer Service Guidelines | Customer Service in Banks, Policy for General Management of the Branches, ATM Operations, Security Issues and Risk Mitigation Measures, Service at the Counters, Information to the Customers, Special Arrangements at Branches, Other Provisions |
| Duties & Rights of a Banker and Customer Rights | Duty of Secrecy & Confidentiality, Duty of Reasonable Care, Garnishee or Attachment Order, Bank’s Rights, Customer Awareness, Banking Codes and Standards Board of India, Obligations on the Customer |
| Grievance Redressal & RBI Integrated Ombudsman Scheme 2021 | Model Policy on Grievance Redressal, Internal Machinery to Handle Customer Complaints/Grievances, The RBI - Integrated Ombudsman Scheme |
| The Consumer Protection Act, 2019: Preamble, Extent and Definitions | Purpose of The Act, Preamble and Extent, Act not Overriding on Any Other Law, Salient New Aspects of CPA 2019, Definitions, Various Fora, Consumer Protection Councils, Central Consumer Protection Authority, Consumer Disputes Redressal Commissions, Jurisdictions of Commissions, Complaints to District Commissions, Complaints to State Commissions/ National Commission, Appeals Against Orders of District/ State Commission, Other Aspects, Mediation Process, Product Liability, Unfair Contracts, Data Protection |
| The Right to Information Act, 2005 | Applicability, Definitions, Right to Information, Obligations of Public Authorities, Designation of Public Information Officers, Procedure for Obtaining Information, Disposal of Request, Appeal, Orders in Appeal, Central Information Commission, State Information Commission, Penalties, Act to Have Overriding Effect |
Module B: Functions of Banks
| Chapters | Topics |
|---|---|
| Banker Customer Relationship | Types; Different Deposit Products & Services, Services to Customers & Investors |
| KYC/ AML/ CFT norms | PMLA Act, KYC Norms |
| Bankers’ Special Relationship | Mandate; POA, Garnishee Orders, Banker’s Lien |
| Consumer Protection - COPRA, Banking Ombudsman Scheme | Operational Aspects of COPRA Act & Banking Ombudsman Scheme |
| Payment and Collection of Cheques and Other Negotiable Instruments | NI Act; Role & Duties of Paying & Collecting Banks, Endorsements; Forged Instruments, Bouncing of Cheques Its Implications, Return of Cheques, Cheque Truncation System |
| Opening accounts of various types of customers | Operational Aspects of opening and Maintaining Accounts of Different Types of Customers including Aadhaar, SB Rate Deregulation |
| Ancillary Services | Remittances, Safe Deposit Lockers, Govt. Business, EBT |
| Cash Operations | Cash Management Services and its Importance |
| Principles of Lending, Working Capital Assessment and Credit Monitoring | Cardinal Principles, Non-fund Based Limits, WC Term Loans, Credit Appraisal Techniques, Sources of WC Funds & its Estimation, Operating Cycle, Projected Net WC, Turnover Method, Cash Budget, Credit Monitoring & Its Management, Base Rate |
| Priority Sector Advances | Targets; Sub-Targets, Recent Developments |
| Agricultural Finance | Types of Agricultural Loans, Risk Mitigation in agriculture (NAIS, MSP, etc.) |
| Micro, Small, and Medium Enterprises | MSMED Act, 2006, Policy Package for MSMEs, Performance and Credit Rating Scheme, Latest Developments |
| Government Sponsored Schemes | SGSY, SJSRY, PMRY, SLRS |
| Self Help Groups | Need for & Functions of SHGs, Role of NGOs in Indirect Finance to SHGs, SHGs & SGSY Scheme; Capacity Building |
| Cards, Home Loans, Personal Loans, Consumer Loans | Operational Aspects, Advantages, Disadvantages & Guidelines of Credit Cards, Procedure and Practices for Home Loans, Personal Loans and Consumer Loans |
| Documentation | Types of Documents; Procedure, Stamping, Securitization |
| Different Modes of Charging Securities | Assignment; Lien; Set-off; Hypothecation, Pledge; Mortgage |
| Types of collaterals and their characteristics | Land & Buildings; Goods, Documents of Title to Goods, Advances against Insurance Policies, Shares, Book Debts, Term Deposits, Gold, etc., Supply Bills |
| Non-Performing Assets | Definition; Income Recognition, Asset Classification, Provisioning Norms; CDR, Financial Inclusion BC; BF, Role of ICT in Financial Inclusion, Mobile-based transactions, RSETI |
| Financial Literacy | Importance of financial literacy, Customer awareness |
Module C: Banking Technology
| Chapters | Topics |
|---|---|
| Essentials of Bank Computerization | Computer Systems; LANs; WANs, UPS; Core Banking |
| Payment Systems and Electronic Banking | ATMs; HWAK; PIN, Electromagnetic Cards, Electronic Banking, Signature Storage & Retrieval System, CTS; Note & Coin Counting Machines, Microfiche; NPC; RUPAY |
| Data Communication Network and EFT systems | Components & Modes of Transmission, Major Networks in India, Emerging Trends in Communication Networks for Banking, Evolution of EFT System; SWIFT, Automated Clearing Systems, Funds Transfer Systems; Recent Developments in India |
| Role of Technology Upgradation and its impact on Banks | Trends in Technology Developments, Role & Uses of Technology, Impact of Technology on Banks |
Module D: Ethics in Banks and Financial Institutions
| Chapters | Topics |
|---|---|
| Ethics, Business Ethics & Banking: An Integrated Perspective | Values and Ethics, Ethics and Business Values, Business Ethics: Definition, Principles and Practice, An Ethical Crisis: Is Business Ethics an Oxymoron?, Ethical Foundation of Banking: Finance Depends on Trust, Ethical Foundation of Being a Professional, Banking Ethics in Global Context: Enron and Its Lesson, Global Financial Crisis, Ethics in Indian Context: Satyam and Its Lessons, An Indian Bank Case Study |
| Ethics at the Individual Level | Values, Norms, Beliefs and Their Role, Core Values: The Value of a Value, Morality and Personal Values, Value Conflicts: How Should I Live?, Personal Ethics and Business Ethics: Individual Integrity and Responsibility, The Golden Rule, Understanding Right and Wrong: Doing the Right Thing, Ethical Reasoning and Real-World Application, Ethical Dilemmas: Resolving Ethical Dilemmas, A Framework of Ethical Decision-Making |
| Ethical Dimensions: Employees | Abuse of Official Position: Insider Trading, Proprietary Data, Bribes, etc., Obligations to Third Parties, Job Discrimination, Sexual Harassment, Managing Conflict of Interests, Fair Accounting Practices: Related Party Transactions, HRM Ethics, Principles of Representation and Work Environment, Employees as Ethics Ambassadors & Managers as Ethical Leaders |
| Work Ethics and the Workplace | What Is Work Ethics? Something Bigger Than the Self, Ethical Behaviour at The Workplace: Benefits, Recognising Ethical Workplaces, Unethical Behaviours: Causes and Remedies, Conducting Personal Business During Office Time, Taking Credit for Others’ Work, Ethical Lapses and Organizational Culture, Ethics of a Banker, Whistleblowing in Banks, Whistleblowing Law in India |
| Banking Ethics: Changing Dynamics | Ethics and Technology, Data Security and Privacy, Intellectual Property Rights, Patents and Proprietary Rights, Ethics of Information Security |
Paper 3: Accounting & Financial Management for Bankers (AFM) Syllabus
Module A: Accounting Principles and Processes
| Chapters | Topics |
|---|---|
| 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 |
Module B: Financial Statements and Core Banking Systems
| Chapters | Topics |
|---|---|
| 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 |
Module C: Financial Management
| Chapters | Topics |
|---|---|
| Fundamentals of Financial Management | Goals of Financial Management, Key Activities of Financial Management, Organisation of Finance Function, Relationship of Finance with Other Business Functions, Impact of Financial Management on Other Areas of Management |
| Time Value of Money | Concept of Time Value of Money, Future Value, Present Value, Annuity, Perpetuity |
| Capital Budgeting | Capital Budgeting Decisions, Appraisal Methods – Payback Period, Accounting Rate of Return, Net Present Value, Internal Rate of Return, Profitability Index |
| Sources of Finance and Cost of Capital | Long Term Sources of Finance, Short Term Sources of Finance, Cost of Capital – Meaning and Significance, Cost of Debt, Cost of Preference Capital, Cost of Equity, Weighted Average Cost of Capital |
| Working Capital Management | Meaning and Concepts of Working Capital, Determinants of Working Capital, Estimation of Working Capital, Management of Current Assets, Management of Current Liabilities |
Module D: Taxation and Fundamentals of Costing
| Chapters | Topics |
|---|---|
| Overview of Indian Income Tax | Income Tax Act 1961, Important Definitions, Residential Status, Incidence of Tax, Exempted Income, Heads of Income, Computation of Total Income, Deductions from Gross Total Income |
| Taxation for Bankers | Income from Salary, Income from House Property, Profits and Gains of Business or Profession (with special reference to banks), Capital Gains, Income from Other Sources, TDS/TCS provisions relevant to banking |
| Goods and Services Tax (GST) | Basic concepts of GST, Levy and Collection, Input Tax Credit, Registration, Returns, Payment of Tax |
| Fundamentals of Costing | Meaning and Objectives of Cost Accounting, Cost Concepts and Classification, Elements of Cost, Cost Sheet |
Paper 4: Retail Banking & Wealth Management (RBWM) Syllabus
Module A: Retail Banking
| Chapters | Topics |
|---|---|
| Introduction to Retail Banking | Meaning and Definition of Retail Banking, Evolution and Growth of Retail Banking in India, Role of Retail Banking, Trends in Retail Banking |
| Retail Banking Products | Deposit Products, Loan Products, Other Retail Products, Channel Management in Retail Banking |
| Marketing in Retail Banking | Marketing Mix in Retail Banking, Customer Relationship Management in Retail Banking, Technology in Retail Banking |
Module B: Retail Lending
| Chapters | Topics |
|---|---|
| Home Loans | Eligibility, Assessment, Documentation, Disbursal and Recovery |
| Auto Loans / Vehicle Loans | Product Features, Eligibility, Appraisal Process |
| Personal Loans and Consumer Loans | Features, Target Customers, Risk Assessment |
| Credit Cards | Types, Features, Operations, Risk Management |
| Education Loans | Scheme Features, Eligibility, Repayment |
Module C: Wealth Management
| Chapters | Topics |
|---|---|
| Introduction to Wealth Management | Concept and Importance, Wealth Management vs Retail Banking, Role of Wealth Manager |
| Investment Products | Equity, Debt, Mutual Funds, Insurance Products |
| Retirement Planning | Need for Retirement Planning, Pension Products, NPS |
Module D: Wealth Management Products & Taxation
| Chapters | Topics |
|---|---|
| Mutual Funds and Capital Markets | Types of Mutual Funds, NAV, SIP, Risk-Return Profile |
| Insurance and Risk Management | Life Insurance, General Insurance, Bancassurance |
| Tax Planning | Tax Saving Instruments, Latest Tax Provisions for Individuals |
| Estate Planning | Will, Trust, Succession Planning |
