Chapter 2: Journal Entries – Accounting XI First Year Sindh Board

Accounting is a subject assigned exclusively to the students of commerce. The first year/1st year BIE Sindh accounting consists of only 11 chapters which teach advanced methodologies to the student while also sticking close to the basic concepts.


This is the second Chapter of XI ACCOUNTING titled ‘Journal Entries’. In this Chapter we will study about the Double Entry System also known as the Debit Credit Rules which is the first step of Recording. The concept of Double Entry System is the foundation of recording and is also used in further Chapters and several Questions in Exams come from this Chapter. It has the following salient features:

  • Coverage of all topics in detail.
  • Providing topic wise assessments for Students, to have their real time evaluation, assignments for practicing the questions.
  • Past Papers at the end of the Chapter.
  • Study Plan for the Students to set their targets on weekly basis.
  • Discussion forum for Student Queries.


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