Page 1 - XI Accountancy-11_Mind Maps 2
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OSWAAL CBSE Chapterwise Mind Maps, ACCOUNTANCY, Class - XI                                  3




                                                  • Invoice or Bill
                                 • External Supporting Vouchers • Internal Supporting Vouchers  • Debit Vouchers  • Pay in Slip Vouchers  Cash Vouchers  • Credit Vouchers  Non-cash Vouchers • Debit Note  • Credit Note  • Assets = Equity + Outside Liabilities • Total Assets = Total Equities • Assets = External Equities + Internal Equities • Capital = Assets – Liabilities







               Mind map : learning made simple  Chapter - 3







                                              Accounting

                                           Vouchers  Vouchers
                      Cr.                 Supporting



                                             Vouchers            Accounting Equations  Credit Items  Liabilities  Reserves and Surplus  Loan  Overdraft  Creditors  Bills Payable






                      Cash Account Date    Particulars    J.F.    Amount     Date    Particulars    J.F.    Amount  Ledger  Performa of  Recording  of Business  Transactions-1  Items of   Equations  Accounting











                                      Books of Original Entry  Performa  of Journal  Rules of Debit  and Credit  Debit Items  Assets  Goodwill   Land and Building  Machinery  Furniture  Stock  Investments




                      Dr.                       Amount  Cr.







                                  • Journal Proper  • Cash Book  • Other Day Books  Amount  Dr.  • For Personal A/c  Debit the receiver and  credit the giver  • For Real A/c  Debit what comes in and  credit what goes out  • For Nominal A/c  Debit all expenses and  credit all income



                                                Date    Particulars    L.F .
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