Free Financial Accounting Tutorial – Journal and Journalising – Basics – Learn Simple
Learn the basics of accounts and journalizing business transactions with this free course. Perfect for anyone interested in bookkeeping and accounting, whether you’re a student, employee, or entrepreneur. Gain essential skills for a successful career in finance.
This free course is covering the basics of accounts – journal and Journalizing . Journal is a day book for keeping business transactions in order by date. it is a book of prime entry or a book of original entry. We can make or prepare ledger from this book, ledger is a collection of accounts in similar nature, it is a principal book or secondary book. Accounts statements such as trial balance, trading or manufacturing account, profit and loss account or income and expense account , balance sheet etc… are preparing from the ledger. However the origin of these statements and ledgers are from the books of Journal. So we can imagine the importance of Journal in accounts. Other books of original entry are:- purchase book – sales book – purchase return book- sales return book- bills receivable book- bills payable book- cash book This course is designed with graphics and anyone can simply learn, this is a door step to book keeping and Accounting. course detail in brief:introductiondouble entry system in Journal golden rules of accounts in JournalJournalizing Transaction on the basis of their type Journalizing Transactions based on their categoryCommon account heads and their JournalizingJournal is a double entry system, so non-commerce students absolutely not know how to enter business transactions in journal. Even commerce students are also making mistake while entering business transactions in Journal. In this situation they are not eligible for an accounting job in a company. In addition to Journal book , the above given books, preparation of various accounts statements and reports are necessary to learn and manage well for getting a good job in a company. Who this course is for:anyone who are interested to learn the basics of accounts – journalising business transactionsyou may be a businessman,an enterprenor, a trainer, an employee, or just a student – everyone who are in need of learning accounts is suited this course
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