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Syllabus

Journal — Syllabus

NIOS · Class 10 · Accountancy

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

44 questions32 flashcards5 concepts

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4 Topics · NIOS Class 10 Accountancy · 2026-27

Topics in Journal

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.
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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.

Key Concepts

Central concept: Journal as the book of original entry in accounting

Meaning of JournalJournalisingFormat of JournalParticulars ColumnLedger FolioDebit and Credit ColumnsNarrationC/F and B/F

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Frequently Asked Questions

What are the important topics in Journal for NIOS Class 10 Accountancy?
Key topics in Journal include Meaning and Importance of Journal, Format of Journal, Steps in Journalising, Compound Entries. Study these first, then practise questions on each for the NIOS Class 10 board exam.
How should I revise Journal for the NIOS Class 10 board exam?
Learn the core ideas first, then work through the 44 practice questions on Journal. 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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All NIOS Class 10 Accountancy Syllabus

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