Basic Bookkeeping Terms and Concepts

Course Info:

Course Introduction

Basic Bookkeeping Terms and Concepts course gives a basic understanding of manual accounting procedures, debit and credit theory and how to extract accounting transactions from source documents. The recording of transactions using the General Journal, the General Ledger and the preparation of a Trial Balance is also covered. A Practice Exercise is completed at the end of the course, in which the student applies knowledge of bookkeeping concepts mastered in the course. This course provides a general understanding of manual accounting procedures and is especially beneficial for students planning to take a computer accounting program or use computer accounting in the workplace.

Course Prerequisites


Course Notes

Course manual provided for on-going reference. There is a final exam upon completion of the course. Participants who receive 75% or higher on their exam will receive a certificate.

Course Breakdown

Lesson 1: Terms and Concepts The Accounting Equation; Debits and Credits using TAccounts

Lesson 2: Terms and Concepts Recording transactions using a General Journal; Posting transactions from the General Journal into the General Ledger; Preparing a Trial Balance; The Financial Statements

Lesson 3: Practice Exercise

Review the bookkeeping procedures learned in Lessons 1 and 2 by analyzing, journalizing, and posting transactions; Prepare a Trial Balance

Course Aim:

To provide a basic understanding of terms and concepts used in bookkeeping.

Of interest to:

Those who are interested in a basic understanding of accounting terms and procedures, and those who wish to pursue a career in bookkeeping/accounting.

Method of Delivery:

Integrated Learning™ System training facilitated by Academy of Learning Career College facilitators.


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