Introduction to double-entry bookkeeping
Double-entry bookkeeping means that you book all transactions of
your organization or company in two places. This means that your
accounting is always balanced and that you can more easily check
whether the bookings have been made correctly.
In this course you will not only learn to make bookings correctly,
but also understand the reasoning behind the bookings.
The complete course consists of 6 lesson packages:
- The technique of double-entry bookkeeping (arranging assets and liabilities on a balance sheet, recording simple transactions in a legal manner);
- Purchase and sale of commercial goods (VAT) (processing purchase and sales invoices, discounts on an invoice);
- Financial and exceptional transactions (financial operations such as loans and interest, calculating the result for the financial year);
- Credits and investments (long and short term loans, investments, transfers from the cash register to your bank account);
- Assets and depreciation (types of assets, depreciation, closing financial year);
- End-of-year activities (end of financial year, opening of new financial year, synthesis of all previous lesson packages).
A task is provided for each lesson package that can be completed after processing the respective package.
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