Skip to main content
Super TutorResources
Chapter 6 of 17
QuestionsNotesFlashcardsSummaryFormulasQuizConceptsSyllabusPlan
Revision Notes

Journal

NIOS · Class 10 · Accountancy

Quick revision notes for Journal — NIOS Class 10 Accountancy. Key concepts, formulas, and definitions for last-minute revision.

44 questions32 flashcards5 concepts

Interactive on Super Tutor

Studying Journal? Get the full interactive chapter.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan — built for revision notes and more.

Try Super Tutor — Free

1,000+ Class 10 students started this chapter today

Key Topics to Revise

1

1. Meaning and Importance of Journal

  • Journal is a book of accounts in which all day-to-day business transactions are recorded in chronological order.
  • Transactions when recorded in a journal are known as entries.
  • Journal is also known as Book of Original Record, Book of Primary Entry, and Day Book.
2

2. Format of Journal

  • Journal has five columns: Date, Particulars, L.F., Dr. Amount, and Cr. Amount.
  • Year is written only once in the Date column.
  • Month is also written only once for all transactions belonging to that month.
3

3. Steps in Journalising

  • There are four steps in journalising.
  • First, identify the accounts affected by the transaction.
  • Second, recognise the type of each account such as asset, liability, capital, revenue, or expense.
4

4. Compound Entries

  • Entries that affect more than two accounts are called compound or combined entries.
  • A compound entry contains more than one debit or credit or both.
  • Entries having more than one debit or credit are known as compound entries.

Get complete notes with diagrams and examples

Full Notes

Key Concepts

A journal is a bookEvery transaction recorded in a journalJournalising is the process of recordingA journal has five columnsThe L

Frequently Asked Questions

What are the important topics in Journal for NIOS Class 10 Accountancy?
Key topics in Journal include 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, Sequence showing the proper structure and order of information in a journal entry. These are the concepts NIOS Class 10 examiners draw on most — study them first, then practise related questions.
How to score full marks in Journal — 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.

Sources & Official References

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

More resources for Journal

All 17 chapters — NIOS Class 10 Accountancy Revision Notes

For serious students

Get the full Journal chapter — for free.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan for NIOS Class 10 Accountancy.

Try Super Tutor Free
Try the full chapter — Free