Accounting foundations — 24-module course

A hands-on 24-module course that teaches small-business bookkeeping fundamentals — from the accounting equation to a complete month-end close. Personal written feedback on every assignment.

Course Information

Course Instructor

Author

Course Modules

Start here – how this course works

Module 1 – What accounting is and how it supports work

Module 2 – Accounts: assets, liabilities, equity, income and expenses

Module 3 – The accounting equation

Module 4 – Debits, credits and normal balances

Module 5 – Source documents and audit trail

Module 6 – Chart of accounts

Module 7 – Journals, ledgers and posting

Module 8 – Trial balance and error investigation

Module 9 – Cash and accrual accounting

Module 10 – Sales and accounts receivable

Module 11 – Purchases and accounts payable

Module 12 – Cash handling and bank reconciliation

Module 13 – Inventory and cost of sales

Module 14 – Fixed assets and depreciation

Module 15 – Payroll accounting and liabilities

Module 16 – Tax accounts versus tax preparation

Module 17 – Accruals, prepayments and adjustments

Module 18 – Loans and interest

Module 19 – Equity and owner transactions

Module 20 – Month-end close and controls

Module 21 – Financial statements and their connections

Module 22 – Budgets, cash flow and analysis

Module 23 – Software, spreadsheet controls and confidentiality

Module 24 – Integrated business-month capstone