

JAIIB AFM Exam Analysis 2025, 9 Nov Shift 2: The second shift of the JAIIB AFM Exam 2025 (Accounting & Financial Management) on 9 November 2025 was moderate in difficulty. The paper struck a balanced mix between conceptual questions and numericals, with a particular emphasis on case studies and practical application of concepts rather than just theoretical knowledge.
While some numerical test calculation skills, most questions required a clear understanding of fundamental accounting and financial management principles. Overall, the exam was manageable for well-prepared candidates but demanded strong conceptual clarity and problem-solving abilities.
The second shift of the JAIIB AFM Exam 2025 was held on 9 November 2025 and was rated moderate in difficulty by most candidates. The paper maintained a balanced mix of theoretical and numerical questions, with greater emphasis on conceptual clarity.
| JAIIB AFM Exam Analysis 2025, Shift 2 Overview | |
| Feature | Details |
| Conducting Body | Indian Institute of Banking & Finance (IIBF) |
| Exam Name | JAIIB AFM (Accounting & Financial Management) |
| Date | 9 November 2025 |
| Shift | 2 |
| Overall Difficulty | Moderate |
| Total Questions | 100 |
| Total Marks | 100 |
| Duration | 2 Hours |
| Type | Multiple Choice Questions |
| Negative Marking | No |
From candidate feedback, the following questions/topics were asked in Shift 2:
Bill of Exchange
Promissory Note
Earnings Per Share (EPS)
Balance Sheet
Case Study Questions
Rectification of Errors (Error of Commission)
Contra Entry
Forward Contract (Forex)
Rent Receivables (Nominal Account)
Net Present Value (NPV)
Simple Interest
Other Assets (e.g., Silver)
Investments (e.g., Gold)
Non-Voting Shares (Maximum Issuance 25%)
Auditor Appointment (Public and Private Sector)
GST (Goods and Services Tax)
Front-end and Back-end Interest
Capital and Revenue Expenditure
Tax Collected at Source (TCS)
Accounting Standards (AS 1, AS 2, AS 9, AS 10, AS 19)
Bank Reconciliation Statement (BRS)
Quick Ratio
Share Premium
Exchange Rate/Foreign Exchange
Journal Entries
Errors in Accounting
Lease Financing
EMI Calculation
Income, Credit, and Expenses
Financial Mathematics (Yield to Maturity, Annuities)
Cost of Capital and Budgeting
Financial Statements Preparation
Candidates can watch the detailed discussion of the JAIIB AFM Exam 2025 Shift 2 (9 November) conducted by our expert PW faculty. The session covers a complete shift-wise paper review, important questions, and their solutions explained conceptually. Click the link below to visit our JAIIB CAIIB Wallah YouTube channel and check the full Shift 2 analysis.