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Concept Maps

Accounting Cycle : Journal — Concept Maps

ICSE · Class 11 · Accountancy

4 concept maps of Accounting Cycle : Journal for ICSE Class 11 Accountancy, each also written out as a text outline.

45 questions44 flashcards5 concepts

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4 Concept Maps

Journal - Concept Overview

Journal - Concept Overview

The map in words

  • Journal
    • Definition and Meaning
      • Book of Original Entry
      • Chronological Recording
      • Daily Record
    • Format and Structure
      • Date Column
      • Particulars Column
      • Ledger Folio Column
      • Debit Amount Column
      • Credit Amount Column
    • Functions
      • Arrange Chronologically
      • Analyze Transactions
      • Simplify Posting
      • Maintain Transaction Identity
    • Rules of Recording
      • Traditional Approach
        • Personal Accounts
        • Real Accounts
        • Nominal Accounts
      • Modern Approach
        • Accounting Equation
        • Assets Rule
        • Liabilities Rule
        • Capital Rule
    • Types of Entries
      • Simple Entries
      • Compound Entries
    • Special Aspects
      • Narration
      • Journalizing Steps
      • Trade vs Cash Discounts

Complete Overview of Journal — Accounting Cycle

Complete Overview of Journal — Accounting Cycle

The map in words

  • Journal
    • Meaning
      • Book of Original Entry
      • Day Book
      • From French word jour
      • Chronological Recording
    • Features
      • First book of recording
      • Date-wise entries
      • Both debit and credit shown
      • Narration mandatory
    • Format
      • Date Column
      • Particulars Column
      • LF Column
      • Dr Amount Column
      • Cr Amount Column
    • Rules of Journalizing
      • Traditional Approach
        • Personal Accounts
          • Debit Receiver
          • Credit Giver
        • Real Accounts
          • Debit what comes in
          • Credit what goes out
        • Nominal Accounts
          • Debit expenses and losses
          • Credit incomes and gains
      • Modern Approach
        • Assets increase Debit
        • Liabilities increase Credit
        • Capital increase Credit
        • Expenses increase Debit
        • Revenue increase Credit
    • Types of Entries
      • Simple Entry
      • Compound Entry
      • Opening Entry
    • Special Transactions
      • Discount
      • Bad Debts
      • Banking
      • Goods Special
      • Adjustments

Mind map showing the definition, features, and functions of journal in accounting

Mind map showing the definition, features, and functions of journal in accounting

The map in words

  • Journal
    • Definition
      • Book of Original Entry
      • Chronological Record
      • Date-wise Recording
    • Features
      • First Recording Point
      • Complete Transaction Picture
      • Identity Maintained
      • Both Sides Recorded
    • Functions
      • Arrange Transactions Chronologically
      • Analyze Into Debit and Credit
      • Basis for Ledger Transfer
      • Maintain Transaction Identity

Journal as the Book of Original Entry

Journal as the Book of Original Entry

The map in words

  • Journal as the Book of Original Entry
    • Meaning of Journal
    • Definition of Journal
    • Functions of Journal
    • Format of Journal
    • Journalizing
    • Rules of Journalizing
    • Traditional Approach
    • Modern Approach

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Frequently Asked Questions

What are the important topics in Accounting Cycle : Journal for ICSE Class 11 Accountancy?
Key topics in Accounting Cycle : Journal include Meaning, Definition, and Functions of Journal, Format of Journal and Ledger Folio, Steps in Journalizing, Rules of Journalizing: Traditional Approach. Study these first, then practise questions on each for Class 11 exams.
What do the concept maps for Accounting Cycle : Journal show?
The 4 maps show how the ideas in Accounting Cycle : Journal connect: Journal - Concept Overview; Complete Overview of Journal — Accounting Cycle. Each map is also written out as an outline on this page.
How should I revise Accounting Cycle : Journal for Class 11 exams?
Learn the core ideas first, then work through the 45 practice questions on Accounting Cycle : Journal. Revise definitions regularly and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

More resources for Accounting Cycle : Journal

All ICSE Class 11 Accountancy Concept Maps

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