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Introduction to bookkeeping and accounting

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Introduction to bookkeeping and accounting provided by OpenLearn is a comprehensive online course, which lasts for 8 hours worth of material. Upon completion of the course, you can receive an e-certificate from OpenLearn. The course is taught in Englishand is Free Certificate. Visit the course page at OpenLearn for detailed price information.

The Open University via OpenLearn
8 hours worth of material
Self Paced
Overview

  • 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 ...

Syllabus

    • Introduction
    • Learning outcomes
    • 1 Essential numerical skills required for bookkeeping and accounting
    • 1 Essential numerical skills required for bookkeeping and accounting
    • 1.1 Use of BODMAS and brackets
    • 1.2 Use of calculator memory
    • 1.3 Rounding
    • 1.4 Fractions
    • 1.5 Ratios
    • 1.6 Percentages
    • 1.7 Negative numbers and the use of brackets
    • 1.8 The test of reasonableness
    • 1.9 Table of equivalencies
    • 1.10 Manipulation of equations and formulae
    • 2 Double entry and the balance sheet
    • 2 Double entry and the balance sheet
    • 2.1 Accounting records and financial statements
    • 2.2 Accounting records and the business entity concept
    • 2.3 Definitions of assets, capital and liabilities
    • 2.3.1 What are assets, capital and liabilities?
    • 2.4 A simplified UK balance sheet format
    • 2.5 T-accounts, debits and credits
    • 2.6 Balancing off accounts and preparing a trial balance
    • 2.7 Summary
    • 3 Double entry and the profit and loss account
    • 3 Double entry and the profit and loss account
    • 3.1 Making a profit and generating cash
    • 3.2 The effect of profit on the accounting equation
    • 3.3 The profit and loss account
    • 3.4 Income and expense accounts
    • 3.5 Accounting for closing stock
    • 3.6 The accounting equation and the double-entry rules for income and expenses
    • 3.7 Post trial balance nominal ledger accounts
    • 3.8 Summary
    • Conclusion
    • Next steps
    • Acknowledgements

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