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Concept Maps

Journal — Concept Maps

NIOS · Class 12 · Accountancy

3 concept maps of Journal for NIOS Class 12 Accountancy, each also written out as a text outline. Part of the NIOS Class 12 Accountancy syllabus.

45 questions24 flashcards5 concepts

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3 Concept Maps

Journal Chapter Overview - Complete Concept Map

Journal Chapter Overview - Complete Concept Map

The map in words

  • JOURNAL
    • Meaning and Definition
      • Book of Original Entry
      • Chronological Order
      • First Recording Place
    • Format and Columns
      • Date Column
      • Particulars Column
      • Ledger Folio Column
      • Dr Amount Column
      • Cr Amount Column
    • Journalising Process
      • Identify Accounts
      • Recognize Account Type
      • Apply Debit-Credit Rules
      • Write Entry with Narration
      • Ensure Dr = Cr
    • Types of Entries
      • Simple Entries
        • One Debit One Credit
      • Compound Entries
        • Multiple Debits or Credits
        • Same Date Requirement
      • Adjusting Entries
        • Outstanding Expenses
        • Prepaid Expenses
        • Accrued Income
        • Income Received in Advance
    • Classification
      • Special Journals
        • Cash Book
        • Purchases Book
        • Sales Book
        • Returns Books
        • Bills Books
      • Journal Proper
        • Adjusting Entries
        • Non-Repetitive Transactions
        • Fixed Assets Credit Purchases

Journal: Complete Concept Map

Journal: Complete Concept Map

The map in words

  • Journal
    • Meaning
      • Book of Original Entry
      • Chronological Order
      • Journalising Process
    • Format
      • Date Column
      • Particulars Column
      • Ledger Folio
      • Dr Amount
      • Cr Amount
      • Narration in Brackets
    • Types of Entries
      • Simple Entry
        • One Debit One Credit
      • Compound Entry
        • Multiple Debits or Credits
        • Same Date Required
        • Common Account Required
      • Adjusting Entry
        • Outstanding Expenses
        • Prepaid Expenses
        • Accrued Income
        • Income in Advance
        • Depreciation
        • Interest on Capital
    • Discount
      • Cash Discount
        • Recorded in Journal
        • Allowed or Received
      • Trade Discount
        • Not Recorded
        • Deducted from Invoice
    • Classification
      • Special Journals
        • Cash Book
        • Purchases Book
        • Sales Book
        • Purchase Returns Book
        • Sales Returns Book
        • Bills Receivable Book
        • Bills Payable Book
      • Journal Proper
        • Adjusting Entries
        • Fixed Asset Transactions
        • Bad Debts
        • Opening and Closing Entries

Journal: Complete Overview

Journal: Complete Overview

The map in words

  • JOURNAL
    • Definition
      • Book of Original Record
      • Chronological Order
      • Day-to-day Transactions
    • Format
      • Date Column
      • Particulars Column
      • Ledger Folio Column
      • Dr. Amount Column
      • Cr. Amount Column
    • Process
      • Identify Accounts
      • Recognize Account Type
      • Apply Debit-Credit Rules
      • Record in Journal
    • Types of Entries
      • Simple Entry
        • One Debit
        • One Credit
      • Compound Entry
        • Multiple Debits
        • Multiple Credits
      • Adjusting Entry
        • Outstanding Expenses
        • Prepaid Expenses
        • Accrued Income
        • Income Received in Advance
    • Journal Classification
      • Special Journals
        • Cash Book
        • Purchases Book
        • Sales Book
        • Returns Books
        • Bills Books
      • Journal Proper
        • Adjusting Entries
        • Credit Fixed Assets
        • Depreciation
        • Bad Debts

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Frequently Asked Questions

What are the important topics in Journal for NIOS Class 12 Accountancy?
Key topics in Journal include Journal: Meaning and Definition, Format and Columns of Journal, Process of Journalising (Step-by-Step), Simple and Compound Journal Entries. Study these first, then practise questions on each for the NIOS Class 12 board exam.
What do the concept maps for Journal show?
The 3 maps show how the ideas in Journal connect: Journal Chapter Overview - Complete Concept Map; Journal: Complete Concept Map. Each map is also written out as an outline on this page.
How should I revise Journal for the NIOS Class 12 board exam?
Learn the core ideas first, then work through the 45 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.

More resources for Journal

All NIOS Class 12 Accountancy Concept Maps

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