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Concept Maps

Journal — Concept Maps

NIOS · Class 10 · Accountancy

4 concept maps of Journal for NIOS Class 10 Accountancy, each also written out as a text outline. Part of the NIOS Class 10 Accountancy syllabus.

44 questions32 flashcards5 concepts

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4 Concept Maps

Mind map showing the multiple purposes that a journal serves in the accounting system

Mind map showing the multiple purposes that a journal serves in the accounting system

The map in words

  • Purpose of Journal
    • Record Keeping
      • Date-wise record
      • Chronological order
      • Complete details
    • Understanding
      • Debit-Credit rules
      • Double Entry System
      • Transaction analysis
    • Reference
      • Narration explanation
      • Business context
      • Future clarification
    • Posting
      • Transfer to ledger
      • Organized data
      • Error prevention

Flowchart showing the five columns of a journal and their purposes

Flowchart showing the five columns of a journal and their purposes

The map in words

  • Journal Page
    • Date Transaction date
      • Year once Month once
    • Particulars Accounts & narration
      • Debit account first Credit account second Narration below
    • L.F. Ledger page ref
    • Dr. Amount Debit side
      • Always balance with Cr. Amount
    • Cr. Amount Credit side

Sequence showing the proper structure and order of information in a journal entry

Sequence showing the proper structure and order of information in a journal entry

The map in words

  • Line1 → Line1: Account to Debit... Dr.
  • Line2 → Line2: To Account to Credit
  • Line3 → Line3: Narration in brackets
  • Line4 → Line4: Separator line
  • Amount shown here
  • Amount shown here

Journal as the book of original entry in accounting

Journal as the book of original entry in accounting

The map in words

  • Journal as the book of original entry in accounting
    • Meaning of Journal
    • Journalising
    • Format of Journal
    • Particulars Column
    • Ledger Folio
    • Debit and Credit Columns
    • Narration
    • C/F and B/F

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Frequently Asked Questions

What are the important topics in Journal for NIOS Class 10 Accountancy?
Key topics in Journal include Meaning and Importance of Journal, Format of Journal, Steps in Journalising, Compound Entries. Study these first, then practise questions on each for the NIOS Class 10 board exam.
What do the concept maps for Journal show?
The 4 maps show how the ideas in Journal connect: Mind map showing the multiple purposes that a journal serves in the accounting system; Flowchart showing the five columns of a journal and their purposes. Each map is also written out as an outline on this page.
How should I revise Journal for the NIOS Class 10 board exam?
Learn the core ideas first, then work through the 44 practice questions on 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 Journal

All NIOS Class 10 Accountancy Concept Maps

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