Introduction to bookkeeping and accounting
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.

Learning outcomes
- 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.