Accounting Cycle : Journal
ICSE · Class 11 · Accountancy
Step-by-step guide to study Accounting Cycle : Journal in ICSE Class 11 Accountancy. Topics to cover, practice strategy, and time allocation.
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Study Plan
Learn the Theory
Read the textbook chapter carefully. Note down definitions, formulas, and key concepts.
Practice Problems
Solve textbook exercises and additional practice questions. There are 45 questions available for this chapter.
Revise & Test
Revise key formulas and concepts without looking at notes. Take a practice quiz to test your understanding. Mark weak areas for re-revision.
Spaced Revision
Revisit Accounting Cycle : Journal after a week. Use flashcards for quick recall. Solve previous year questions from this chapter.
What to Focus On
- Journal means daily record.
- Journal is a book of original entry.
- Each entry has narration.
- Vouchers are source documents.
- Books of Original Entry contain first record of transactions.
- Narration explains the reason for entry.
- Date, Particulars, L.F., Dr., and Cr. are the journal columns.
- The debit account is written first.
- The credit account is written with 'To'.
Common Mistakes to Avoid
A journal is the same thing as a ledger.
The L.F. column is filled while writing the journal entry.
The word 'Cr.' must be written in front of the credited account in the journal.
Memory Tips
Meaning of Journal as book of original entry
Carter's definition of journal
Origin of the word journal
Features of journal
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Sources & Official References
Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.
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Practice Quiz
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Important Questions
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Revision Notes
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Formula Sheet
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Chapter Summary
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Concept Maps
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Flashcards
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Syllabus
What topics to cover
NCERT Solutions
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