Chapter 10 of 17
Revision Notes
Ledger — Revision Notes
NIOS · Class 10 · Accountancy
Ledger revision notes for NIOS Class 10 Accountancy: 4 topics in quick points. Part of the NIOS Class 10 Accountancy syllabus.
44 questions26 flashcards5 concepts
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Key Topics to Revise
1
Meaning and Purpose of Ledger
- The book in which all accounts are maintained is called the Ledger.
- Ledger is the principal Book of double entry accounting system.
- Ledger is the Book of Secondary Entry, Book of analytical record, and Book of Final Entry.
2
Format of a Ledger Account
- A ledger account is prepared in T shape.
- The left side is the Debit side and the right side is the Credit side.
- On the debit side, the word To is prefixed.
3
Journal and Ledger: Differences
- Journal is the Book of Original Entry.
- Ledger is the Book of Secondary Entry.
- Journal is the Book for Chronological record.
4
Posting of Journal Entries into Ledger
- Posting means transferring journal information into ledger accounts.
- In posting, the debit part goes to the debit side of the relevant ledger account.
- In posting, the credit part goes to the credit side of the relevant ledger account.
Get complete notes with diagrams and examples
Full NotesKey Concepts
Ledger is the book inThe process of transferring recorded informationA ledger account is preparedJournal is the book of originalIf more than two accounts
Frequently Asked Questions
What are the important topics in Ledger for NIOS Class 10 Accountancy?
Key topics in Ledger include Meaning and Purpose of Ledger, Format of a Ledger Account, Journal and Ledger: Differences, Posting of Journal Entries into Ledger. Study these first, then practise questions on each for the NIOS Class 10 board exam.
How should I revise Ledger for the NIOS Class 10 board exam?
Learn the core ideas first, then work through the 44 practice questions on Ledger. 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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