JAIIB AFB Syllabus 2022: अकाउंटिंग एंड फाइनेंस फॉर बैंकर्स का विस्तृत सिलेबस/पाठ्यक्रम

Topics

Important Parts

Calculation
of Interest and Annuities

• Calculation
  of Simple Interest and Compound Interest
• Calculation
  of Equated Monthly Installments
• Fixed
  and Floating Interest Rates
• Calculation
  of Annuities, Interest Calculation using Products or Balances
• Amortization
  of a Debt, Sinking Funds

Calculation
of Yield to Maturity (YTM)

• Debt-
  Definition, Meaning and Salient Features
• Loans,
  Introduction to Bonds, Terms associated with Bonds
• Cost
  of Debt Capital, Bond value with semi-annual Interest
• Current
  Yield on Bond
• Calculation
  of Yield-to- Maturity of Bond
• Theorems
  for Bond Value, Duration of Bond
• Properties
  of Duration, Bond Price Volatility

Capital
Budgeting

• Present
  Value and Discounting
• Discounted
  Technique for Investment Appraisal
• Internal
  Rate of Return (IRR)
• Method
  of Investment Appraisal
• NPV
  and IRR compared
• Investment
  Opportunities with Capital Rationing
• Investment
  Decision making under condition of uncertainty
• Expected
  NPV Rule
• Risk
  Adjusted Discount Rate Approach for NPV Determination
• Sensitivity
  Analysis for NPV Determination
• Decision
  Tree Analysis for NPV Estimation
• Payback
  Methods
• Accounting
  Rate of Return

Depreciation
and its Accounting

• Depreciation
• Types
  and methods of Depreciation
• Methods
  of calculation of Depreciation
• Comparing
  Depreciation Methods

Foreign
Exchange Arithmetic

• Various
  Fundamentals of Foreign Exchange
• Forex
  Markets, Direct and Indirect Quote
• Some
  Basic Exchange Rate Arithmetic – Cross Rate, Chain Rule, Value date,
  etc.
• Forward
  Exchange Rates – Forward Points
• Arbitrage,
  Calculating Forward Points, Premium or discount; etc.

Topics

Parts

Definition,
Scope, and Accounting Standards

• Nature
  and Purpose of Accounting
• Historical
  Perspectives, Origins of Accounting Principles
• Accounting
  Standards adopted in India and its Definition and Scope
• Generally
  Accepted Accounting Principles of USA (US GAAP)
• Transfer
  Pricing
• Overview
  of IFRS( International Financial Reporting Standards)
• Difference
  between GAAP & IFRS

Basic
Accountancy Procedures

• Concepts
  of Accountancy
• Going
  Concern Entity
• Double
  Entry System
• Principle
  of Conservatism
• Revenue
  Recognition and its Realization
• Accrual
  and Cash Basis

Maintenance
of Cash or Subsidiary Books and Ledger

• Basics
  of Record Keeping
• Account
  Categories
• Debit
  and Credit Concepts
• Accounting
  and Columnar Accounting Mechanics
• Journals;
  Ledgers; subsidiary books; etc.

Bank
Reconciliation Statement

• Need
  for Bank Reconciliation
• Possible
  Causes of Differences
• Preparation
  of Bank Reconciliation Statement
• How
  to prepare a Bank Reconciliation Statement when Extracts of Cash Book
  and Pass Book are provided
• Adjusting
  the Cash Book Balance
• Advantages
  of Bank Reconciliation Statement( BRS)

Trial
Balance, Rectification of Errors, and Adjusting  and Closing Entries

• Concepts
  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
• Location
  and Rectification of Errors
• Suspense
  Account and Rectification
• Rectification
  of Errors when Books are closed
• Adjusting
  and Closing Entries

Capital
and Revenue Expenditure

• Expenditure
• Difference
  between Capital and Revenue Expenditure
• Deferred
  Revenue Expenditure
• Receipts
• General
  Illustrations

Bills of
Exchange

• Types
  of  Credit Instruments
• Term
  and Due Date of a Bill
• Certain
  Important Terms
• Accounting
  Entries to be Passed
• Accommodation
  Bill etc.

Topics

Parts

Balance
Sheet Equation

• Balance
  Sheet Equation
• Computation
  of Balance Sheet Equation

Preparation
of Final Accounts

• Preparation
  of Trading account
• Profit
  and Loss Account
• 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 various Functions of a Bank
• Requirements
  of Banking Companies as to Accounts and Audit requirements
• 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 Sheets
• Disclosure
  Requirements of Banks
• Additional
  Disclosures prescribed by RBI
• Disclosures
  are required under BASEL norms

Company
Accounts I and II

• Definition
  and Types of Companies
• Distinction
  between Partnership and Limited Liability Company
• Classes
  of Share Capital
• Issue
  of Shares
• General
  Illustrations of Non-Voting Shares
• Form
  of Balance Sheet
• Legal
  Requirements for Assets
• Legal
  Requirements for Liabilities
• Legal
  Requirements for Profit & Loss Account
• Preparation
  of Final Accounts

Accounting
in a Computerized Environment

• Meaning,
  features of and terms used in Computerized Accounting
• Difference
  between Computerized and Manual Accounting
• Advantages
  and Disadvantages of Computerized Accounting
• Functions
  performed by Computerized Accounting Software available in the Market
• Computerization
  – Scope and Experiences in Banking
• The
  Core Banking Components Information Security  Internet and World
  Wide Web – Influences on Banking

Topics

Parts

Banking
Operations and Accounting Functions

• Preparation
  of Vouchers, cash receipt and payment entries, clearing inward and
  outward entries
• Transfer
  debit and credit entries
• What
  is KYC and what are the different documents to satisfy KYC
• Verify
  KYC and authenticity of documents
• Operational
  aspects in regard to the opening of all types of accounts
• Scrutiny
  of loan applications/ documents, allowing withdrawals and accounting
  entries involved at various stages
• Operational
  aspects of CBS environment etc.
• Back
  office operations in banks, handling of unreconciled entries in bank

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JAIIB Syllabus 2022