Bookkeeping – Introduction and Basic Understanding

A series of lessons introducing bookkeeping. Theses lessons cover the basic principles involved and the corresponding terminology used in bookkeeping. The series covers basic debit and credit entries and explains the dual entry system.

Bookkeeping – Debits and Credits with the Trial Balance (Lesson 16)

Trial Balance

The primary report used by accountants is the trial balance. It is the job of the bookkeeper to make sure that it is in balance and that there are no abnormal values within the respective types of accounts. This lesson sums up the prior 15 lessons and illustrates the trial balance with a condensed version and an expanded version.

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