IIM Kozhikode Junior Accountant Syllabus 2026
The official IIM Kozhikode Junior Accountant Syllabus 2026 has been released by the Indian Institute of Management Kozhikode administration. Aspirants looking for the detailed scheme of the written test, marking criteria, and comprehensive topic list can find all verified information below. This syllabus is based on the latest official notification for the recruitment cycle.
Contents
Official Notification and PDF Link
Candidates are advised to download the official syllabus document for future reference. You can access the primary source here:
Download IIM Kozhikode Junior Accountant Syllabus PDF
IIM Kozhikode Junior Accountant Exam Pattern 2026
The written test consists of two parts: Part A (Objective) and Part B (Descriptive). The total marks for the exam are 100.
Part A: Objective Type
- Total Questions: 60
- Type: Multiple Choice Questions (MCQs)
- Marks: 1 mark each (Total 60 marks)
- Negative Marking: There is no negative marking.
Part B: Descriptive Type
- Total Questions: 4 to 8
- Type: Descriptive questions
- Marks: Carrying different sets of marks for each question
Category-Wise Cut-Off Marks
Candidates must secure the following cut-off marks (out of 100) in the written test to be considered for the merit list:
- General / EWS: 50% marks
- OBC: 45% marks
- SC / ST / PWD: 40% marks
Note: Selection will be based on 100% weightage of the written test performance.
Section-Wise Syllabus Topics
Part A: Objective Syllabus
The objective section covers the following core areas:
- Accounting: Basic principles of accounting and preparing financial statements in prescribed formats.
- Costing: Knowledge of various costing methods and techniques.
- Income Tax: Practical knowledge of filing TDS quarterly returns, personal income tax, and computations. Includes sections of taxation pertaining to TDS and individual tax.
- GST: Practical knowledge of filing GST returns and rules for input credit.
- Finance: Understanding of budgeting and fund flow calculations.
- NPS, CPF: Awareness of the rules regarding National Pension System (NPS) and Central Provident Fund (CPF).
- Allowances to Govt. employees: Knowledge of Government rules relating to allowances to employees.
Part B: Descriptive Syllabus
The syllabus for Part B questions is the same as that of Part A. However, descriptive questions may cover applied aspects on the topics listed above.
Note: The syllabus mentioned above is indicative and not exhaustive.
Preparation Tips for IIM Kozhikode Junior Accountant
To crack the IIM Kozhikode Junior Accountant exam, focus on the practical application of rules rather than just theoretical knowledge. Since the exam includes both objective and descriptive formats:
- Master the Basics: Ensure a strong foundation in basic accounting principles and financial statement preparation.
- Practice Calculations: Focus on practical aspects like TDS returns, GST filing, and fund flow statements.
- Understand Government Rules: Pay special attention to government allowances, NPS, and CPF rules as these are specific to the post.
- Write Practically: For Part B, practice writing descriptive answers on applied topics related to taxation and finance.
Frequently Asked Questions (FAQs)
As per the latest available notification, the syllabus remains consistent with the standard requirements for a Junior Accountant role, focusing on Accounting, Costing, Taxation, and Finance.
The written test is a single stage consisting of Part A (Objective) and Part B (Descriptive). The syllabus for both parts is identical, though Part B focuses on applied aspects.
No, there is no negative marking for incorrect answers in Part A of the written test.
The selection is based on the combined marks of Part A and Part B (Total 100 marks). There is no separate qualifying criteria for Part A or B, but you must clear the overall category cut-off.
