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NIOS Class 10 Accountancy — Revision Notes

NIOS Class 10 Accountancy revision notes, chapter by chapter across 17 chapters. Follows the NIOS syllabus. Starts with Introduction To Accounting.

How to Revise Effectively

  • Active recall: cover the notes, try to recall the key points, then check.
  • Spaced repetition: revise each chapter again after a day, then after a few days, then after a week or two.
  • Write, don't just read: writing key points and formulas out by hand helps them stick.
  • Teach someone: explaining an idea to a friend is a good test of whether you understand it.

Chapter-Wise Revision Notes — 17 Chapters

1

Introduction To Accounting

4 topics
  • Business Transactions
  • Book-Keeping
  • Accounting and Its Definitions
  • Branches of Accounting
A business transaction is an exchangeBookAccounting is the process of identifyingThere are three branches of accountingBook
Read the Introduction To Accounting notes
2

Accounting Concepts and Conventions

4 topics
  • Accounting Concepts
  • Business Entity Concept
  • Money Measurement Concept
  • Going Concern Concept
Accounting concepts are basic assumptionsThe business enterprise and its ownerOnly those business transactions that canA business firm is assumedEvery transaction has two effects
Read the Accounting Concepts and Conventions notes
3

Accounting Terms

4 topics
  • 1. Core Accounting Terms
  • 2. Classification of Assets and Liabilities
  • 3. Revenue, Expense, Expenditure, Profit and Loss
  • 4. Purchases, Sales, Stock, Debtors and Creditors
Capital is the amount invested byDrawings are the amount of cashAn asset is anything owned byFixed assets are held for longLiabilities are the obligations or debts
Read the Accounting Terms notes

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Revision notes with diagrams and examples for all 17 chapters in Super Tutor.

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Frequently Asked Questions

Where can I find NIOS Class 10 Accountancy Revision Notes?

This page has revision notes for 17 chapters of NIOS Class 10 Accountancy for the board exams 2027. Each chapter links to its own page with the full set.

Go through the syllabus first, then work chapter by chapter: learn the ideas, practise questions, and revise with notes and flashcards. Leave time at the end to revise every chapter once more under timed conditions.

Browse Revision Notes by Chapter

17 chapters

1

Introduction To Accounting

2

Accounting Concepts and Conventions

3

Accounting Terms

4

Accounting Equation

5

Double Entry System

6

Journal

7

Cash Book

8

Bank Reconciliation Statement

9

Purchases and Sales Book

10

Ledger

11

Trial Balance and Accounting Errors

12

Depreciation

13

Provisions and Reserves

14

Financial Statements (Without Adjustments)

15

Financial Statements (With Adjustments)

16

Computers in Accounting

17

Introduction to Tally

More Accountancy Resources

NIOS Class 10

Practice Quiz

Test yourself with quick quizzes

Important Questions

Exam-style questions with answers

Formula Sheet

The formulas of each chapter in one place

Chapter Summary

Understand each chapter at a glance

Concept Maps

Diagrams showing how topics connect

Study Plan

Week-by-week preparation schedule

Flashcards

Quick-fire cards for active recall practice

Syllabus

Chapter list and the topics in each

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