Important Topics For JAIIB Paper-II

JAIIB Papaer-II exam i.e Accounting & Finance is scheduled to be held on 17th November. Although aspirants must be preparing very hard to get the exam clear and to get promotional opportunities. It is very important to know what you have to practiced, learn to get through this prestigious exam. Knowing the detailed exam syllabus and the important topics to be covered for it can help you score better in the Upcoming JAIIB exam. Aspirants can also check 10 useful preparation tips for JAIIB to grapple more marks. In this article we will discuss about the most important topics of Accounting & Finance. Keep on reading this article for further details.

Most Important Topics For JAIIB Paper- II, Accounting & Finance

  • Ratio Analysis
    • You can expect 5-6 question from this topic
    • Make sure you study all the ratios to cover this topic.
    • Important ratios are – Current Ratio, Debt to Equity Ratio and DSCR
  • Accounting Concepts
    • You can expect question from this.  You can expect approximately 5-6 marks from this topic.
  • Accounting Conventions
    • Important to review this topic
  • Accounting Standards
    • At least 2 marks questions
  • Schedules of Banking Balance Sheet
    • Make sure you revise schedule of balance sheet. There can be around 3-4 questions from this topic.
  • Types of Errors ( error of omission, error of commission etc)
    • Very important topic.  Go through all the types of errors.
  • Depreciation and its types
    • Definite question for 2 marks from “Sum of Digits Method”
    • Go through all the types of Depreciation
  • Trial Balance
    • It’s very easy, you can score at least 2 marks from this topic
  • Capital and Revenue Expenditure and Capital and Revenue Receipt 
    • Easy topic do not miss it, you can score 3 to 4 marks
  • Golden Rules of Accounting
    • definite 2 marks
  • Banking Reconciliation Statement
    • Focus on causes for difference between cash book and pass book
    • You can expect around 4 marks from theory and 3 marks from problems
  • Effective Rate of Interest
    • You can expect a problem. There is a formula to find out the effective rate of interest.
  • Rule of 72
  • Rule of 69
  • Journal Entries
  • Company Accounts
    • Final Accounts of accounting
    • Adjusting Entries
    • Closing Entries

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