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Concept Maps

Accounting Cycle : Ledger — Concept Maps

ICSE · Class 11 · Accountancy

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

92 questions36 flashcards3 formulas & key relations5 concepts

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4 Concept Maps

Complete Chapter Overview: Accounting Cycle — Ledger

Complete Chapter Overview: Accounting Cycle — Ledger

The map in words

  • Ledger
    • Meaning and Nature
      • Book of Final Entry
      • Principal Book
      • Book of Second Entry
      • Contains All Accounts
        • Personal Accounts
        • Real Accounts
        • Nominal Accounts
    • Format of Ledger Account
      • T Format Standard
        • Left Side Debit Dr
        • Right Side Credit Cr
        • Four Columns Each Side
          • Date
          • Particulars
          • Journal Folio JF
          • Amount
      • Alternative Format
        • Running Balance
        • Used by Banks
    • Posting Rules
      • To on Debit Side
      • By on Credit Side
      • Same Amount as Journal
      • One Account per Person or Item
      • Compound Entry Posting
    • Balancing of Accounts
      • Debit Balance
        • Dr Total Greater
        • Debtor or Asset or Expense
      • Credit Balance
        • Cr Total Greater
        • Creditor or Liability or Income
      • Zero Balance
        • Both Sides Equal
      • Balance c/d and b/d
    • Closing of Accounts
      • Personal Accounts
        • Balance c/d and b/d
      • Real Asset Accounts
        • Balance c/d and b/d
      • Goods Accounts
        • Transfer to Trading A/c
      • Nominal Accounts
        • Direct Expenses to Trading A/c
        • Indirect Expenses to P and L A/c
        • Incomes to P and L A/c
    • GST Accounts
      • Input GST Debit Asset
        • Input CGST
        • Input SGST
        • Input IGST
      • Output GST Credit Liability
        • Output CGST
        • Output SGST
        • Output IGST
      • Set Off Rules
        • IGST vs IGST First
        • CGST vs CGST
        • SGST vs SGST
        • Remaining to Government

This flowchart shows how journal entries are posted to different ledger accounts, organizing transactions by account type.

This flowchart shows how journal entries are posted to different ledger accounts, organizing transactions by account type.

The map in words

  • Journal Entry
    • Posted: Ledger Account
      • Organized: Cash Account
      • Organized: Sales Account
      • Organized: Purchases Account
  • Journal Entry
  • Journal Entry

This flowchart shows how journal entries are posted to different ledger accounts, organizing transactions by account type.

This flowchart shows how journal entries are posted to different ledger accounts, organizing transactions by account type.

The map in words

  • Journal Entry
    • Posted: Ledger Account
      • Organized: Cash Account
      • Organized: Sales Account
      • Organized: Purchases Account
  • Journal Entry
  • Journal Entry

Ledger as the principal book of accounts where journal entries are posted, classified, balanced, and used for final accounts

Ledger as the principal book of accounts where journal entries are posted, classified, balanced, and used for final accounts

The map in words

  • Ledger as the principal book of accounts where journal entries are posted, classified, balanced, and used for final accounts
    • Journal
    • Ledger
    • Ledger Account Format
    • Posting
    • Balancing of Accounts
    • Types of Accounts
    • Personal Accounts
    • Real Accounts

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Frequently Asked Questions

What are the important topics in Accounting Cycle : Ledger for ICSE Class 11 Accountancy?
Key topics in Accounting Cycle : Ledger include Meaning and Importance of Ledger, Format of Ledger Accounts, Mechanics of Posting, Balancing of Ledger Accounts. Study these first, then practise questions on each for Class 11 exams.
What do the concept maps for Accounting Cycle : Ledger show?
The 4 maps show how the ideas in Accounting Cycle : Ledger connect: Complete Chapter Overview: Accounting Cycle — Ledger; This flowchart shows how journal entries are posted to different ledger accounts, organizing transactions by account type.. Each map is also written out as an outline on this page.
How should I revise Accounting Cycle : Ledger for Class 11 exams?
Learn the core ideas first, then work through the 92 practice questions on Accounting Cycle : Ledger. 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 : Ledger

All ICSE Class 11 Accountancy Concept Maps

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