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Syllabus

Ledger — Syllabus

NIOS · Class 12 · Accountancy

What Ledger covers in NIOS Class 12 Accountancy: 4 topics, for the 2026-27 session. Part of the NIOS Class 12 Accountancy syllabus.

45 questions22 flashcards5 concepts

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4 Topics · NIOS Class 12 Accountancy · 2026-27

Topics in Ledger

1

1. Ledger: Meaning, Features, and Importance

  • Ledger is a bound book with consecutively numbered pages containing all types of accounts (assets, liabilities, capital, revenues, and expenses)
  • It is called the 'Principal Book of Accounts' or 'Book of Final Entry' because all transactions from journals are posted here
  • Ledger is a permanent record of business transactions classified into relevant accounts
2

2. Features and Utility of Ledger

  • Ledger contains various accounts where related transactions are grouped together
  • It is a book of permanent record classified chronologically by account type
  • All types of accounts (assets, liabilities, capital, revenue, expenses) are maintained in the ledger
3

3. Types of Ledger

  • In large organizations, multiple ledgers are maintained instead of one general ledger
  • Assets Ledger: contains only asset accounts (Machinery, Building, Furniture, Equipment, etc.)
  • Liabilities Ledger: contains accounts for Owner's Capital, Loans, Bank Overdraft, etc.
4

4. Posting of Journal to Ledger

  • Posting is the process of transferring entries from journal to the relevant accounts in the ledger
  • Every journal entry contains two accounts: one to be debited and one to be credited
  • First step: Identify both debit and credit accounts from the journal entry

Key Concepts

A Ledger is a bound bookKey features of a Ledger includeThe Ledger provides several critical benefitsIn large businesses with hundredsPosting is the process of transferring

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Frequently Asked Questions

What are the important topics in Ledger for NIOS Class 12 Accountancy?
Key topics in Ledger include Ledger: Meaning, Features, and Importance, Features and Utility of Ledger, Types of Ledger, Posting of Journal to Ledger. Study these first, then practise questions on each for the NIOS Class 12 board exam.
How should I revise Ledger for the NIOS Class 12 board exam?
Learn the core ideas first, then work through the 45 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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