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Syllabus

Ledger — Syllabus

NIOS · Class 10 · Accountancy

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

44 questions26 flashcards5 concepts

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4 Topics · NIOS Class 10 Accountancy · 2026-27

Topics in Ledger

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.

Key Concepts

Central concept: Ledger as the principal book of double entry accounting system

JournalLedger accountLedger postingCompound entryOpening entryBalancing of accountsTypes of accounts in ledgerAccounts that are balanced

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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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