Learn about the essential numerical skills required for accounting and bookkeeping. This free 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.

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.




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