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Ledger

NIOS · Class 10 · Accountancy

Flashcards for Ledger — NIOS Class 10 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.

44 questions26 flashcards5 concepts

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26 Flashcards
Card 1Meaning of Ledger

What is a ledger in accountancy?

Answer

Ledger is the principal book of double entry accounting system in which all accounts are maintained. It contains the complete set of accounts for a business entity and is used to bring related transac…

Card 2Purpose of Ledger

Why is a ledger prepared?

Answer

A ledger is prepared to get quick information about transactions, maintain proper control over different accounts, help in preparing the Trial Balance, and support the preparation of financial stateme…

Card 3Ledger Posting

What is ledger posting?

Answer

Ledger posting is the process of transferring recorded information from day books or the Journal to the relevant ledger accounts according to accounting rules.

Card 4Ledger Format

What is the format of a ledger account?

Answer

A ledger account is prepared in T shape. The left side is the Debit side and the right side is the Credit side. It has columns for Date, Particulars, J.F., and Amount.

Card 5Ledger Columns

What does the J.F. column mean in a ledger account?

Answer

J.F. means Journal Folio. It records the page number of the book of original entry, that is, the Journal.

Card 6Ledger Format

What words are used on the debit and credit sides of a ledger account?

Answer

On the debit side, the word 'To' is prefixed. On the credit side, the word 'By' is prefixed.

Card 7Journal and Ledger

What is the Journal?

Answer

Journal is the Book of Original Entry. It is the book of chronological record from which entries are later posted into the ledger.

Card 8Journal vs Ledger

What is the difference between Journal and Ledger?

Answer

Journal is the Book of Original Entry and a chronological record. Ledger is the Book of Secondary Entry and an analytical record. Journal is the basis of posting, while ledger gives the final position…

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Frequently Asked Questions

What are the important topics in Ledger for NIOS Class 10 Accountancy?
Key topics in Ledger include Ledger - Comprehensive Concept Overview, Ledger - Complete Concept Overview, Mind map showing the four main purposes of maintaining a Ledger in accounting. These are the concepts NIOS Class 10 examiners draw on most — study them first, then practise related questions.
How to score full marks in Ledger — NIOS Class 10 Accountancy?
Understand the core concepts first, then work through the 44 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.
How many flashcards are available for Ledger?
There are 26 flashcards for Ledger covering key definitions, formulas, and concepts. Use them daily for 10–15 minutes for best results.

Sources & Official References

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

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