NBSE Class 10 Bookkeeping: Practical and theory

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Here, you will find notes, questions, solutions, textual answers, PDFs, and extras of the theoretical and practical questions of all the chapters of NBSE class 10 bookkeeping for students studying under the Nagaland Board of School Education (NBSE). However, these notes should be used only for references and additions/modifications should be made as per the requirements.

Select Chapter
Final Accounts (Without Adjustments)
Banking
Bank Reconciliation Statement
Bills of Exchange
Errors and Their Rectification
Depreciation
Note: Practical solutions are only available to registered users

About NBSE Class 10 Book Keeping

NBSE Class 10 Book Keeping is designed to help students understand essential accounting concepts clearly and practically. The textbook, prescribed by the Nagaland Board of School Education, Kohima, is divided into six units. Each chapter explains concepts through simple language, examples, and illustrations.

The first chapter, Final Accounts (without adjustments), teaches students to prepare trading accounts, profit and loss accounts, and balance sheets for sole traders. It discusses the importance, purpose, and limitations of financial statements.

The second chapter, Banking, covers types of banks such as commercial, agricultural, and central banks. It introduces different bank accounts including current, savings, fixed deposits, and electronic banking services like ATM and net banking.

Bank Reconciliation Statement, the third chapter, explains its utility and method of preparation, highlighting how it helps to correct differences between bank records and cash books.

Chapter four, Bills of Exchange, describes the meaning, characteristics, parties involved, and differences between bills of exchange and promissory notes.

In the fifth chapter, Errors and their Rectification, students learn about identifying various accounting errors and the methods to rectify these through journal entries.

The final chapter, Depreciation, details concepts like definition, causes, objectives, methods, and factors affecting depreciation. Students explore advantages and disadvantages of different depreciation methods.

Each chapter includes clear illustrations, assignments with theoretical and practical questions, and simplified explanations. The aim is to build foundational skills in accounting that students need for future financial literacy and practical application in business environments.

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13 thoughts on “NBSE Class 10 Bookkeeping: Practical and theory”

  1. How to register

    Editor’s response
    Please select “register” from the menu and follow the instructions.

  2. I had already registered but still can not open practical section of notes. So please help.

    Editor’s response:
    You should be able to access them. Please make sure you are logged in first. If any issues, please email us to toeditorofn@gmail.com

    1. The practicals are available only to registered users. Please register to access them. The registration fee is Rs 99 for a year. This small amount helps to keep OFN running. Thanks.

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