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MODULE A: Accounting Principles and Processes

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Definition, Scope & Accounting Standards including Ind AS

Basic Accountancy Procedures

Maintenance of Cash/Subsidiary Books and Ledger

Bank Reconciliation Statement

Trial Balance, Rectification of Errors and Adjusting & Closing Entries

Depreciation and its Accounting

Capital and Revenue Expenditure

Bills of Exchange

Operational Aspects of Accounting Entries

Back Office Functions/Handling Unreconciled Entries in Banks

Bank Audit & Inspection

JAIIB AFM MODULE A: Accounting Principles and Processes Capsules

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Chapters in this module

Definition, Scope & Accounting Standards including Ind AS Basic Accountancy Procedures Maintenance of Cash/Subsidiary Books and Ledger Bank Reconciliation Statement Trial Balance, Rectification of Errors and Adjusting & Closing Entries Depreciation and its Accounting Capital and Revenue Expenditure Bills of Exchange Operational Aspects of Accounting Entries Back Office Functions/Handling Unreconciled Entries in Banks Bank Audit & Inspection

Modules in AFM

MODULE A: Accounting Principles and Processes MODULE B: Financial Statements and Core Banking Systems MODULE C: Financial Management MODULE D: Taxation and Fundamentals of Costing

JAIIB papers

IE-IFS — Indian Economy & Indian Financial System PPB — Principles & Practices of Banking AFM — Accounting & Financial Management for Bankers RBWM — Retail Banking & Wealth Management

Study formats

All formats Capsule Cards Memory Tricks Infographics JAIIB Mock Tests 2026 All capsules