IN India Pre-degree / Foundation
Bookkeeping Fundamentals
Double entry, ledgers and reconciliations done properly from day one.
What the course covers
8 modules, 32 topics. Open any one to see what sits inside it.
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- 1.1 What bookkeeping is actually for
- 1.2 Assets, liabilities, capital, income, expense
- 1.3 The accounting equation
- 1.4 Business entity, and the other basic assumptions
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- 2.1 Debits and credits, finally explained
- 2.2 Every transaction has two sides
- 2.3 T-accounts
- 2.4 Posting a day's transactions
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- 3.1 Sales and purchase day books
- 3.2 Cash book and petty cash
- 3.3 The journal
- 3.4 From day book to ledger
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- 4.1 The general ledger
- 4.2 Sales ledger and customer accounts
- 4.3 Purchase ledger and supplier accounts
- 4.4 Control accounts and reconciliation
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- 5.1 Extracting a trial balance
- 5.2 Errors a trial balance will catch
- 5.3 Errors it will never catch
- 5.4 Suspense accounts and corrections
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- 6.1 Accruals and prepayments
- 6.2 Depreciation
- 6.3 Bad and doubtful debts
- 6.4 Closing stock
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- 7.1 From adjusted trial balance to profit and loss
- 7.2 Building the balance sheet
- 7.3 Sole trader, partnership and company: what differs
- 7.4 Checking the statements actually make sense
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- 8.1 Filing, evidence and the audit trail
- 8.2 A month-end routine
- 8.3 Ethics, confidentiality and independence
- 8.4 Working alongside the accountant
What you will be able to do
By the end of this course you will be able to explain and apply:
- What bookkeeping is actually for
- Debits and credits, finally explained
- Sales and purchase day books
- The general ledger
- Accruals and prepayments
- Filing, evidence and the audit trail
Why take it
Who it is for
Designed for
- Pre-degree / Foundation students in India
- Studying: B.Com, B.Com (Hons), BAF, BBA Finance, BA Economics
- Recent graduates strengthening a CV
- Anyone working in this field without a formal qualification
What you need
- No prior course needed
- A phone, tablet or computer
- About two hours in total
- Each of the five courses stands alone
Questions
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About two hours in total — eight modules of roughly fifteen minutes. You can do it in one sitting or spread it across a week. Your place is saved either way.
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No. There is no prerequisite course and no software to install. A phone, tablet or computer with an internet connection is enough.
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Yes. This course is placed at Pre-degree / Foundation for India, and the content is written for that level. If you are at a different stage, change your level at the top of the page and the courses will change with it.
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A certificate for the course, carrying an ID that your college or an employer can check on our verification page. You keep access to the material afterwards.
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Yes — ₹450 for this course on its own, or ₹1,450 for all five in this set, which works out cheaper if you want more than one.
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There is a short quiz at the end of each module so you can check what stuck. It is not timed and you can retake it.
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Change your country using the picker at the top. Level names, degree names and prices all switch to that country, and the courses adjust to its education system.
Wording shown for India. Pick a different country at the top and the terms, currency and programme names change with it.