JAIIB Syllabus 2025 | Exam Pattern PDF Download (Paper: 1, 2, 3)

1. 📖Module A- Indian Financial System

2. 📖Modules B- Functions of Banks

3. 📖Module C- Banking Technology

4. 📖Module D- Support Services, Marketing of Banking

1. 📖Module A- Business Mathematics and Finance

Module A- Business Mathematics and Finance:

1. Calculation of Interest and Annuities

• Simple Interest
• Compound Interest
• Present Value
• Future Value
• Annuity
• Perpetuity

2. Calculation of YTM (Yield to Maturity)

• Bond pricing and valuation
• Coupon payments
• Yield calculation
• Duration and Convexity

3. Capital Budgeting

• Net Present Value (NPV)
• Internal Rate of Return (IRR)
• Payback Period
• Profitability Index (PI)
• Sensitivity Analysis

4. Depreciation and its Accounting

• Straight-line depreciation
• Declining-balance depreciation
• Units of Production depreciation
• Amortization
• Impairment

5. Foreign Exchange Arithmetic

• Spot rate and Forward rate
• Exchange rate quotations
• Cross rates
• Currency arbitrage
• Hedging techniques

2. 📖Modules B- Principles of Bookkeeping and Accounting

Modules "B- Principles of Bookkeeping and Accounting":

1. Definition, Scope, and Accounting Standards:

• Definition of bookkeeping and accounting
• Scope of bookkeeping and accounting
• Importance of accounting standards
• Overview of accounting standards

2. Basic Accounting Procedures:

• Double-entry bookkeeping
• Chart of accounts
• Journal entries
• Posting to ledger accounts
• Recording transactions

3. Maintenance of Cash/Subsidiary Books and Ledger:

• Cash book
• Petty cash book
• Sales book
• Purchase book
• Journal proper
• Ledger accounts

4. Bank Reconciliation Statement:

• Meaning and importance of bank reconciliation statement
• Preparation of bank reconciliation statement
• Treatment of reconciling items

5. Trial Balance:

• Meaning and objectives of trial balance
• Preparation of trial balance
• Limitations of trial balance

6. Rectification of Errors and Adjusting & Closing Entries:

• Types of errors in accounting
• Detection and correction of errors
• Adjusting entries
• Closing entries

7. Capital and Revenue Expenditure:

• Meaning and difference between capital and revenue expenditure
• Classification of expenditures
• Accounting treatment of capital and revenue expenditures

8. Bills of Exchange:

• Definition and features of bills of exchange
• Parties involved in bills of exchange
• Types of bills of exchange
• Accounting treatment of bills of exchange

3. 📖Module C- Final Accounts

Module C - Final Accounts:

1. Balance Sheet Equation

2. Preparation of Final Accounts

3. Ratio Analysis

4. Final Accounts of Banking Companies

5. Company Accounts I & II

6. Accounting in a Computerized Environment

7. Balance Sheet Equation: The Balance Sheet Equation is a fundamental accounting concept that represents the relationship between assets, liabilities, and owner's equity. It is expressed as: Assets = Liabilities + Owner's Equity. This equation is the basis for the preparation of the balance sheet, which is one of the financial statements used to communicate the financial position of a company.

8. Preparation of Final Accounts: The preparation of Final Accounts involves the creation of financial statements that summarize a company's financial transactions over a given period. The primary financial statements include the Income Statement, Balance Sheet, and Cash Flow Statement. The Income Statement shows the company's revenues and expenses, while the Balance Sheet shows its assets, liabilities, and owner's equity. The Cash Flow Statement shows the cash inflows and outflows of the company during the period.

9. Ratio Analysis: Ratio Analysis is a financial analysis technique that involves the use of financial ratios to evaluate a company's financial performance. Financial ratios are calculated by dividing one financial statement item by another. The ratios are used to assess a company's liquidity, profitability, and efficiency.

10. Final Accounts of Banking Companies: The Final Accounts of Banking Companies are prepared in a slightly different manner from other companies. The primary financial statements include the Income and Expenditure Account, Balance Sheet, and Cash Flow Statement. The Income and Expenditure Account shows the bank's revenues and expenses, while the Balance Sheet shows its assets, liabilities, and capital.

11. Company Accounts I & II: Company Accounts I & II are two different courses that cover the preparation of final accounts for companies. Company Accounts I focuses on the preparation of financial statements for small companies, while Company Accounts II covers the preparation of financial statements for larger companies.

12. Accounting in a Computerized Environment: Accounting in a Computerized Environment involves the use of accounting software to automate accounting tasks. The software can generate financial statements, record transactions, and perform other accounting functions. Accounting in a computerized environment is becoming increasingly popular due to its efficiency and accuracy.

4. 📖Module D- Banking Operations

Module D - Banking Operations:

Topic: Banking Operations & Accounting Functions

1. Introduction to Banking Operations

• Definition and scope of banking operations
• Types of banking institutions
• Overview of the banking system and its functions

2. Banking Products and Services

• Types of deposit accounts (e.g., savings, checking, time deposit)
• Loans and credit facilities (e.g., personal loans, business loans, credit cards)
• Trade finance services (e.g., letters of credit, guarantees, collections)

3. Banking Operations and Processes

• Account opening and maintenance procedures
• Funds transfer and payment systems (e.g., RTGS, NEFT, IMPS)
• Clearing and settlement processes
• Foreign exchange operations
• Treasury operations

4. Accounting and Financial Reporting in Banks

• Financial statements of banks
• Principles of bank accounting
• Asset and liability management (ALM)
• Basel III framework and its impact on accounting practices

5. Risk Management in Banking

• Types of risks faced by banks (e.g., credit, market, liquidity, operational)
• Risk management strategies and tools
• Regulatory framework for risk management (e.g., RBI guidelines, BASEL norms)

6. Regulatory Compliance

• Key regulations and guidelines governing banking operations in India
• Anti-money laundering (AML) and know-your-customer (KYC) regulations
• Compliance with the Banking Ombudsman Scheme

7. Emerging Trends in Banking Operations

• Digital transformation in banking
• Fintech and its impact on traditional banking
• Role of artificial intelligence (AI) and machine learning (ML) in banking

1. 📖Module A- Regulations and Compliance

Module A- Regulations and Compliance

1. Legal Framework of Regulation of Banks
2. Control over the Organization of Banks
3. Regulation of Banking Business
4. Returns Inspection
5. Winding up
6. Mergers & Acquisitions
7. Public Sector Banks and Co-operative Banks
8. Financial Sector Legislative Reforms
9. Recent Legislative Changes in RBI Act
10. Financial Sector Development Council

2. 📖Modules B- Legal Aspects of Banking Operations

Modules B - Legal Aspects of Banking Operations, with sub-topics:

1. Different Types of Borrowers
2. Types of Credit Facilities
3. Secured and Unsecured Loans
4. Registration of Firms and Incorporation of Companies
5. Indemnities
6. Bank Guarantees
7. Letters of Credit
8. Deferred Payment Guarantees
9. Laws Relating to Bill Finance
10. Various Types of Securities
11. Laws Relating to Securities and Modes of Charging-I
12. Laws Relating to Securities and Modes of Charging- II
13. Registration and Satisfaction of Charges
14. Case Laws on Responsibility of Paying Bank
15. Case Laws on Responsibility of Collecting Bank

3. 📖Module C- Banking-Related Laws

Module C- Banking-Related Laws:

1. Recovery of Debts due to Banks and Financial Institutions Act, 1993(DRT Act)
2. Securitization and Reconstruction of Financial Assets and Enforcement of Securities Interest Act (SARFAESI)
3. Banking Ombudsman Scheme
4. Bankers Books Evidence Act, 1891
5. The Legal Services Authorities Act, 1987
6. The Consumer Protection Act, 1986 and CERSAI
7. The Law of Limitation
8. Tax Laws
9. Negotiable Instruments Act, 1881
10. Payment & Settlements Systems Act, 2007

4. 📖Module D- Commercials Laws with Reference to Banking Operations

Module D- Commercial Laws with Reference to Banking Operations:

1. Indian Contract Act, 1872
2. The Sale of Goods Act, 1930
3. Indian Partnership Act, 1932
4. Definition and features of a company
5. The Companies Act, 1956 (Now Companies Act, 2013)
6. Foreign Exchange Management Act, 1999
7. Transfer of Property Act, 1882
8. The Right to Information Act, 2005
9. Right to Information and Obligation of Public Authorities
10. The Prevention of Money Laundering Act, 2002
11. Information Technology Act, 2000