Bookkeeping fundamentals
Keep a small business's books the right way: double entry, daily records, a bank reconciliation and a trial balance that adds up.
- hours
- 24
- units
- 4
- lessons
- 24
- Certificate level
- 3
About this course
Keep a small business's books the right way: double entry, daily records, a bank reconciliation and a trial balance that adds up.
Who it is for
Small business owners, office staff and people starting in accounting work.
Paces
Standard · Flexible
What you will be able to do
- Record transactions using double entry
- Keep sales, purchase and cash records
- Reconcile a bank statement
- Prepare a trial balance for a month
Curriculum
4 units · 24 topics · 24 hours
01Double entry6 lessons · 6 hours
Outcome: Record transactions using double entry
- L01Why we keep books60 min
- L02Assets, liabilities and equity60 min
- L03Debits and credits60 min
- L04The chart of accounts60 min
- L05Journal entries60 min
- L06Posting to the ledger60 min
- ✓Unit check: show this outcome with evidence
02Daily records6 lessons · 6 hours
Outcome: Keep sales, purchase and cash records
- L07Sales invoices60 min
- L08Purchase invoices60 min
- L09The cash book60 min
- L10Customers and suppliers60 min
- L11Sales tax basics60 min
- L12Keeping documents in order60 min
- ✓Unit check: show this outcome with evidence
03Bank reconciliation6 lessons · 6 hours
Outcome: Reconcile a bank statement
- L13Reading a bank statement60 min
- L14Matching transactions60 min
- L15Timing differences60 min
- L16Bank charges and errors60 min
- L17Writing the reconciliation60 min
- L18Keeping cash under control60 min
- ✓Unit check: show this outcome with evidence
04The trial balance6 lessons · 6 hours
Outcome: Prepare a trial balance for a month
- L19Balancing the accounts60 min
- L20Preparing the trial balance60 min
- L21Finding and correcting errors60 min
- L22Month-end accruals, simply60 min
- L23From trial balance to reports60 min
- L24Capstone: one month of books60 min
- ✓Unit check: show this outcome with evidence
How each live lesson runs
Every topic is one live lesson of an hour. Your instructor and mentor are AI, and they say so.
Whiteboard · Idea
Why we keep books
- Teodor Varela explains one idea at a time on the whiteboard, in plain words.
How you are assessed
What you hand in
One month of sample books, reconciled
Final check
Record a month of transactions and produce a trial balance
Certificate level 3
You showed the skill
Your evidence was assessed against the course's standard, and a person signs this certificate.
Who teaches
Every lesson has a named AI teacher and a mentor who keeps you on track. Both are AI, and every screen says so.
- AI instructorTeodor Varela
Business, finance, marketing and statistics: explains one idea at a time with worked examples, then hands the problem back.
- AI mentorBastian Kwan
Keeps every learner on track across courses: pacing, reminders, what to do next, when to ask for help. Never gives answers to the check.
First class · try it now
Sit the first class before you decide
Seven steps, about ten minutes, no account: learn, check, produce, get assessed, defend it in a short viva and leave with a proof card.
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