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Syllabus

Purchases and Sales Book — Syllabus

NIOS · Class 10 · Accountancy

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

42 questions30 flashcards5 concepts

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4 Topics · NIOS Class 10 Accountancy · 2026-27

Topics in Purchases and Sales Book

1

Purchases Book

  • Used only for credit purchases of goods meant for resale.
  • Cash purchases are recorded in the Cash Book, not the Purchases Book.
  • Credit purchase of assets such as furniture or machinery is recorded in the Journal Proper, not in the Purchases Book.
2

Purchases Returns Book

  • Used when goods purchased on credit are returned to the supplier.
  • A Debit Note is issued to the supplier when goods are returned.
  • Individual Supplier's Account is debited and Purchases Returns Account is credited.
3

Sales Book

  • Used only for credit sales of goods.
  • Cash sales are recorded in the Cash Book, not the Sales Book.
  • Credit sale of assets or worn-out or obsolete assets is recorded in the Journal Proper, not in the Sales Book.
4

Sales Returns Book

  • Used when goods sold on credit are returned by customers.
  • A Credit Note is issued to the customer when goods are returned.
  • Sales Returns Account is debited and Individual Customer's Account is credited.

Key Concepts

Central concept: Subsidiary books for recording credit purchases, credit sales, returns, and related special transactions

Purchases BookPurchases Returns BookSales BookSales Returns BookJournal ProperLedger posting rulesTrade discountDocuments used

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Frequently Asked Questions

What are the important topics in Purchases and Sales Book for NIOS Class 10 Accountancy?
Key topics in Purchases and Sales Book include Purchases Book, Purchases Returns Book, Sales Book, Sales Returns Book. Study these first, then practise questions on each for the NIOS Class 10 board exam.
How should I revise Purchases and Sales Book for the NIOS Class 10 board exam?
Learn the core ideas first, then work through the 42 practice questions on Purchases and Sales Book. 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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