Bookkeeping Orientation covers three underlying elements of accounting. First, the course explains the terms ‘journals’ and ‘ledgers’. Next, this course teaches the student about debits and credits and how they tie the final section covering the six major groups of accounts found with every set of business books. It is a well-rounded introduction to the profession. The instructor provides some insights and some personal experiences to assist the student in understanding journals, ledgers, debits, credits and account types. The instructor even injects humor to keep the subject matter in perspective.
This particular course ties well to Lessons 1 – 3 in the Bookkeeping Manual Volume 1 found on this website.
$2.99 Bookkeeping Manual Volume 1
118 Pages, 28 Easy & Short Lessons
Lessons 1 - 3
Lessons 1 through 3 introduce the student to the world of bookkeeping and accounting. The first lesson explains why journals and ledgers are used to record economic activity. This ties into the use of debits and credits and how they are instrumental with the various types of accounts.