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Study Plan

Double Entry System — Study Plan

ICSE · Class 11 · Accountancy

A step-by-step study plan for Double Entry System, ICSE Class 11 Accountancy: what to learn first, what to practise and when to revise.

106 questions42 flashcards4 formulas & key relations5 concepts

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Study Plan

1
Day 1–2

Learn the Theory

Read the textbook chapter carefully. Note down definitions, formulas and key ideas. Focus on: Meaning, Origin, and Main Principle, Definitions Given by Accountants, Chief Principles of Double Entry System.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions. There are 106 questions available for this chapter.

3
Day 4

Revise & Test

Revise key points without looking at your notes. Take a practice quiz and mark weak areas for another pass.

4
Day 7

Spaced Revision

Come back to Double Entry System after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Every transaction has two aspects.
  • At least two accounts are affected in opposite directions.
  • The receiver is debited and the giver is credited.
  • Lucas Pacioli wrote the first book on double entry system in 1494.
  • Huge Old Castle translated the book into English in 1544.
  • Edward Jones wrote English System of Books-Keeping in 1785.
  • Double entry records every transaction in double aspect.
  • One account receives a benefit and the other gives a benefit.
  • One account is debited and the other is credited.

Common Mistakes to Avoid

Every transaction affects only one account.

The receiver is always credited and the giver is always debited.

Cash A/c is a personal account because it is money.

Memory Tips

Main principle of double entry system

Two-fold effect of every transaction

Spicer and Peglat definition

J.R. Batliboi definition

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Frequently Asked Questions

What are the important topics in Double Entry System for ICSE Class 11 Accountancy?
Key topics in Double Entry System include Meaning, Origin, and Main Principle, Definitions Given by Accountants, Chief Principles of Double Entry System, Classification of Accounts. Study these first, then practise questions on each for Class 11 exams.
How should I revise Double Entry System for Class 11 exams?
Learn the core ideas first, then work through the 106 practice questions on Double Entry System. 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.

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