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Syllabus

Double Entry System — Syllabus

NIOS · Class 10 · Accountancy

What Double Entry System covers in NIOS Class 10 Accountancy: 4 topics, for the 2026-27 session. Part of the NIOS Class 10 Accountancy syllabus.

43 questions35 flashcards5 concepts

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4 Topics · NIOS Class 10 Accountancy · 2026-27

Topics in Double Entry System

1

Meaning and Features of Double Entry System

  • Every transaction has two aspects: receiving aspect and giving aspect.
  • Every transaction is recorded in at least two accounts.
  • For every debit entry, there is an equal and corresponding credit entry.
2

Classification of Accounts

  • Accounts are classified under two approaches: Traditional and Modern.
  • Traditional approach has three types: Personal, Real, and Nominal accounts.
  • Modern approach has five types: Asset, Liability, Capital, Revenue/Income, and Expense/Loss accounts.
3

Rules of Debit and Credit

  • Traditional approach gives golden rules for Personal, Real, and Nominal accounts.
  • Modern approach gives rules for Asset, Liability, Capital, Revenue/Income, and Expense/Loss accounts.
  • Debit and credit rules depend on the type of account.
4

Source Documents and Accounting Vouchers

  • A source document is the original record which provides evidence that a transaction has taken place.
  • Source documents protect against fraud.
  • An accounting voucher is a written document that authorises and provides a summary of a business transaction.

Key Concepts

Central concept: Double Entry System

Meaning of Double Entry SystemAdvantages of Double Entry SystemLimitations of Double Entry SystemClassification of AccountsTraditional ApproachPersonal AccountsReal AccountsNominal Accounts

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Frequently Asked Questions

What are the important topics in Double Entry System for NIOS Class 10 Accountancy?
Key topics in Double Entry System include Meaning and Features of Double Entry System, Classification of Accounts, Rules of Debit and Credit, Source Documents and Accounting Vouchers. Study these first, then practise questions on each for the NIOS Class 10 board exam.
How should I revise Double Entry System for the NIOS Class 10 board exam?
Learn the core ideas first, then work through the 43 practice questions on Double Entry System. 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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