The NABARD Grade A Mains exam 2021 will be held on November 16, 2021. As the exam date approaches, we must devote more and more time to our study and overall preparation every day.
In this article, we have outlined the complete syllabus in detail for your convenience and benefit. However, before we can discuss the paper, you should note:
- Phase 2 of the NABARD Grade A Finance examination comprises 2 papers.
- Paper 1 is on Descriptive English.
- Paper 2 will test your knowledge on subjects from the Finance stream.
NABARD Grade A Finance Mains Syllabus
|Descriptive English||Essay, Precis writing, Comprehension and Business/Office Correspondence.|
If you need any assistance in preparing for this paper, we have dedicated a special and exclusive NABARD A/B Descriptive English Online Course to help you prepare.
Take a look at the detailed syllabus for Paper 2 below.
|Financial Accounting||Meaning/ Objectives/ Basic Accounting/ Principles, Concepts and Conventions/ Limitations of Financial Accounting|
Financial Statements: Nature of Financial Statements/ Capital and Revenue Expenditure/ Trading Account/ Profit and Loss Appropriation account and Balance Sheet/ Limitation of Financial Statements
Analysis and Interpretation of Financial Statements: Tools of Financials Statements analysis/ Ratio Analysis/ different types of ratios/ Advantages and Limitation of ratio analysis
Depreciation: Reserves and Provisions: Meaning/ Need for providing Depreciation/ Methods of providing depreciation/ Provisions and Reserves/ Choice of Methods/ Objectives of Depreciation Policy
Inventory Valuation: Nature and Importance of Inventory Valuation; Types of Inventory Systems/ Methods of Inventory valuation; choice of Method
Developments in Accounting: Interim Reporting/ Segment Reporting/ Value/ added statement/ Corporate Social Reporting/ Human Resource Accounting/ Accounting for Intangible Assets/ Accounting for Financial Instruments/ Environmental Accounting/ Inflation Accounting.
Statement of Sources and Application of Funds: Meaning of Funds, Distinction between Funds and Cash/ Preparation of Fund Flow Statement/ Analysis of flow of funds/ Utility of Fund Flow Statement/ Preparation of cash flow statement/ Utility of cash Flow Statement. Preparation of Final Accounts of Banking, Insurance Companies/ Basel III & Prudential Norms like Capital Adequacy Ratio Non-Performing Assets Provisions
|Management Accounting||Meaning and Scope of Management Accounting: Financial Accounting Vs Management Accounting/ Role of Management Accounting/ Function and Position of Controller|
Variable Costing: Fixed Costs and Variable Costs/ Distinctions Between Variable Costing and Absorption Costing/ Application Of Variables Costing as a Technique/ Differential Costing and Decision Making.
Marginal costing: Cost Volume Profit Analysis, Profit Planning, Break-Even Analysis, Break Even Point and Break-Even Chart. Methods Of Costing – Job Costing – Contract Costing – Batch Costing – Process Costing – Unit Costing – Operation Costing And Operating Costing.
Cost of capital: Cost of Different Sources Of Finance –Weighted Average Cost Of Capital – Marginal Cost Of Capital – Concepts Of Operating And Financial Leverage – Capital Structure Patterns – Designing Optimum Capital Structure – Different Sources Of Finance/ Long, Medium- And Short-Term Finance. Money Market and their Operations Business Valuations.
Budgetary control: Meaning and Objectives/ Operation of Budgeting System/ Types of Budgets/ Preparation of Sales Budget/ Production Budget, Cash Budget, Master Budget/ Flexible Budgeting/ Zero Budgeting.
Standard Costing: Meaning of Standard Costing/ Distinction Between Standard Costing and Budgeting Control/ Advantages of Standard Costing/ Setting up of Standards/ Variance Analysis/ Material, Labour and Overheads.
Management Control System: distinction Between Strategic Planning/ Operational Control and Management Control System/ Responsibility Accounting; Transfer Pricing/ Tools Of Control/ Residual Income And Return On Investment/ Performance Budgeting/ Economic Value Added.
Appraisal of firms: Objectives, Uniform costing/ Ratio Based Comparison/ Credit Rating/ Risk Assessment/ Appraisal of Projects Sensitivity analysis in capital budgeting/ Impact of Inflation in Capital Budgeting/ Risk Analysis in Capital Budgeting/ Social Cost Benefit Analysis/ Simulation and Decision Tree Analysis.
Working Capital Management: Factors affecting working Capital requirements/ Assessment of Working Capital/ Inventory Management/ Receivable Management/ Cash Management/ Method of Financing Working Capital; Different Forms of Bank Credit/ Working Capital and Banking Policy
|Auditing||Auditing: Nature and Scope/Audit Process/Objectives of Audit/Basic Principles Governing an Audit/Types of audit/Relationship of Auditing with Other Subjects/ Internal Audit and External Audit/ Audit & Inspection |
Planning and programming of Audit: Division of Work/Supervision and Review of Audit Notes and Working Papers/ Planning the Flow of Audit Work
Conduct of Audit: Audit Programme/ Audit Note Book/ Working Papers and Audit files.
Internal Control: Internal Control/ Internal Check/ Internal Audit and Concurrent Audit.
Vouching: General Consideration Vouching of Payments and Receipts/ Vouching of Payment into and out of the Bank/ Vouching of Goods on Consignment/ Sale on Approval Basis/ Empties, Sale Under Hire/Purchase System and Various Types of Allowances to Customers
Verification: Meaning/ General principles/ Verification of Cash in Hand and Cash at Bank/ Verification and Valuation of Investments and Inventories/ Loans Bills Receivables/ Free hold and Leasehold property/ Debtors/ Plant and Machinery/ Verification of different liabilities
Audit of Limited Company: Statutory Requirements under the Companies Act 1956/ Audit of Branches/ Joint Audit/ Concepts of True and Fair Materiality and Audit Risk in the Context of Audit of Companies.
Dividends and divisible profits: Financial, Legal and Policy Considerations with Special Reference to Depreciation
Audit Reports: Qualification and Notes on Accounts/ Special Report on Offer Documents/ Audit Under Income Tax and Indirect Taxes/ Special features of audit of banks, Insurance Companies, Cooperative Societies and Non/banking Financial Companies/ Audit of Incomplete Records/ Special Audit Assignments like Audit of Bank borrowers/ Inspection of Special Entities like Banks, Financial Institutions/ Investigation Including Due Diligence
Concept of Cost Audit
Environmental Audit and Energy Audit
Audit under computerized environments
Specific problems of EDP audit: Need for Review Of Internal Control Especially Procedure Controls And Facility Controls/ Techniques Of Audit Of EDP Output/ Use Of Computer For Internal And Management Audit Purpose/ Test Packs/ Computerized Audit Programme/ Involvement of The Auditor at The Time of Setting up the Computer System
|BBA (Banking & Finance)||Advance Technology in Banking |
Business Communication Skills
Business Ethics and Ethos
Banking Theory and Practice Corporate Law Counter Operations, Savings Bank, Current Account and Remittances
Database Management System
Fundamentals of Computers
Legal Aspects of Banking
Types of Loans
Marketing Information System
Merchant Banking & Financial Services
Organization and Management
Organization Theory and Behaviour
Principles & Practices of Banking
Principles and Practices of Management
Quantitative Techniques / Research Methodology
Resource Mobilization and Marketing of Banking Services
Statistic for Management
Strategic Credit Management
Treasury & Risk Management
|BMS (Banking & Finance)||Foundation of Human Skills|
Introduction of Financial Accounts
Business Law / Business Statistics
Principles of Management I
Introduction to Computers
Business Environment / Industrial Law
Computer Applications in Business
Managerial Economics I
Introduction of Cost Accounting
Managerial Economics II
Business Aspects in Banking & Insurance
Production Management & Materials Management
Productivity and Quality Management
Direct & Indirect Taxes
Export/Import Procedures & Documentation
Cooperatives & Rural Markets
Research Methods in Business
Public Relations Management
Human Resource Management
Service Sector Management
Elements of Logistics Management
Business Ethics & Corporate Social Responsibility
Special Studies in Marketing
Special Studies in Finance
Entrepreneurship & Management of SME
Indian Management Thoughts & Practices
Study with ixamBee!
If you want to ace this exam, one sure-shot way to do it is by joining forces with ixamBee’s NABARD Grade A Finance Online Course. Our course includes:
- Study videos
- Study notes in PDF format
- 5 full-length Mock Tests for Descriptive English (with evaluation and personalized feedback)
- Online Live Classes
- Interview Guidance
- Study plan
Moreover, we also provide a number of NABARD Grade A Finance free mock tests that are available on our website to access at any stage of your preparation. So, take a free mock test today!!
We are also running a Diwali Offer on all our courses between October 26 and 31, 2021! Visit our website to learn more.
At ixamBee you can find free Online Test Series, GK updates in the form of BeePedia, as well as latest updates for Bank PO, Bank Clerk, SSC, RBI, NABARD, and Other Government Jobs.