Course content

90 lessons

1.1-1.2 · What accounting is for, and the accounting equation

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Assets, liabilities and capital

Every transaction keeps the equation level

Does a loan make Nadia richer?

Finding a capital figure nobody gave you

The equation written three ways

Ten days at Kalam Stationers

Exam practice: a new business

What accounting is for: quick revision

2.1 · Double entry: the two sides of every transaction

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2.2-2.3 · Books of prime entry: list first, then post

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3.1-3.2 · The trial balance

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3.3 · Bank reconciliation

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3.4 · Sales and purchases ledger control accounts

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5.1 · The income statement: working out profit

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5.1 · The statement of financial position

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4.1-4.5 · Year-end adjustments

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1.1-1.2 · What accounting is for, and the accounting equationLesson 3 of 10

Assets, liabilities and capital

The three words the whole subject is built from, and the equation that ties them together, proved from opening day.

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