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Learn about the essential numerical skills required for accounting and bookkeeping. This course, Introduction to bookkeeping and accounting, explains the fundamental rules of double-entry bookkeeping and how they are used to produce the balance sheet and the profit and loss account.
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English
English [CC]
FREE
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Description
After studying this course, you should be able to:
- understand and apply the essential numerical skills required for bookkeeping and accounting
- understand and explain the relationship between the accounting equation and double-entry bookkeeping
- record transactions in the appropriate ledger accounts using the double-entry bookkeeping system
- balance off ledger accounts at the end of an accounting period
- prepare a trial balance, balance sheet and a profit and loss account.
Course content
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- Introduction 00:10:00
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- 1.Essential numerical skills required for bookkeeping and accounting 01:30:00
- 2 Double entry and the balance sheet 00:05:00
- 2.1 Accounting records and financial statements 00:30:00
- 2.3 Definitions of assets, capital and liabilities 00:20:00
- 2.3.1 What are assets, capital and liabilities? 01:20:00
- 2.4 A simplified UK balance sheet format 01:30:00
- 2.5 T-accounts, debits and credits 01:20:00
- 2.6 Balancing off accounts and preparing a trial balance 01:00:00
- 2.7 Summary 00:20:00
- Conclusion 00:10:00
Instructor
Open University UK
4.8
4.8
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