#Accounting and Financial Management for Bankers

JAIIB 11 Aug 2026

Bank Reconciliation Statement: Cash Book vs Pass Book (JAIIB AFM)

Every JAIIB AFM paper carries marks on the bank reconciliation statement, and almost all of them are scoring m…

JAIIB 10 Aug 2026

Accounting for Goodwill in Partnership Firms: Valuation and Treatment (JAIIB AFM)

Goodwill is the silent asset that never sits on a partnership's balance sheet until a partner joins, retires,…

JAIIB 09 Aug 2026

Budgetary Control in Banks: Flexible Budgets and Variance Reporting (JAIIB AFM)

Every bank starts its financial year with a business plan, and that plan means nothing to a branch manager unt…

JAIIB 08 Aug 2026

Hire Purchase Accounting Entries: Interest, Instalments and Repossession (JAIIB AFM)

If you have ever wondered why the same asset shows up on both the hirer's and the vendor's books, or why depre…

JAIIB 07 Aug 2026

Admission and Retirement of Partners: JAIIB AFM Guide

When a partnership firm walks into a bank branch, the account isn't static — partners join, partners retire, a…

JAIIB 06 Aug 2026

Accounting for Share Capital and Debentures: Entries and Treatment (JAIIB AFM)

Accounting for share capital and debentures is one of the most scoring topics in JAIIB AFM. Examiners love it…

JAIIB 05 Aug 2026

Funds Flow Statement Analysis: Sources, Uses and the Banker's View (JAIIB AFM)

If you are preparing for JAIIB AFM, funds flow statement analysis is one of those topics that looks simple on…

JAIIB 02 Aug 2026

Bank Audit and Inspection: Statutory, Concurrent and RBI Norms

Every JAIIB candidate memorises ratios and journal entries, but few papers test how a bank actually gets check…

JAIIB 01 Aug 2026

Annuities and Sinking Fund Calculations: JAIIB AFM Maths Guide

If you have ever wondered why your EMI stays fixed every month, or how a bank decides how much to set aside ea…

JAIIB 31 Jul 2026

Interest Reversal on NPA Accounts: Bank Accounting Entries (JAIIB AFM)

For candidates preparing for the JAIIB Accounting and Financial Management for Bankers paper, interest reversa…

JAIIB 30 Jul 2026

Provisions vs Reserves in Bank Books: JAIIB AFM Guide

Ask ten bank staff to explain provisions vs reserves in bank books and half will mix the two up — both sit nea…

JAIIB 29 Jul 2026

Standard Costing and Variance Analysis: JAIIB AFM Guide (2026)

If you are preparing for the JAIIB AFM paper, standard costing and variance analysis is one topic you cannot s…