Accounting: Balance Ledgers & Adjust Entries Course Syllabus
Full curriculum breakdown — modules, lessons, estimated time, and outcomes.
Overview: This course provides a concise introduction to core accounting processes, focusing on ledgers, adjusting entries, and balance sheet preparation. You'll learn how financial transactions flow from journals to ledgers and ultimately into financial statements. Designed for beginners, the course walks you through double-entry bookkeeping, trial balances, and adjusting entries to ensure accurate reporting. With a total duration of approximately 2.3 hours, the content is divided into five foundational modules and a final hands-on exercise. Self-paced with lifetime access, this course prepares learners to maintain and interpret complete accounting records.
Module 1: Introduction to Ledgers & Accounting Systems
Estimated time: 0.5 hours
- Understand the role of accounting systems in organizing financial data
- Learn how ledgers function within accounting
- Explore the structure of accounting records
- Analyze the flow of financial information from transactions to records
Module 2: Journal Entries & Ledger Posting
Estimated time: 0.5 hours
- Create basic journal entries using double-entry bookkeeping
- Apply debit and credit rules to transactions
- Post journal entries to the general ledger
- Maintain accurate and organized financial records
Module 3: Adjusting Entries & Trial Balance
Estimated time: 0.5 hours
- Understand accruals, deferrals, and other adjusting entries
- Prepare adjusting journal entries
- Compile and analyze trial balances
- Identify and correct common accounting errors
Module 4: Balance Sheet Preparation
Estimated time: 0.5 hours
- Understand the structure and components of a balance sheet
- Classify and organize assets, liabilities, and equity
- Connect ledger data to financial statement preparation
Module 5: Final Accounting Practice Exercise
Estimated time: 0.3 hours
- Record and post financial transactions
- Prepare and apply adjusting entries
- Generate a balance sheet from ledger data
Module 6: Final Project
Estimated time: 0.1 hours
- Complete a comprehensive set of accounting records
- Submit accurate journal entries, ledgers, and adjusting entries
- Produce a final balance sheet for review
Prerequisites
- Basic understanding of arithmetic
- Familiarity with business terminology
- No prior accounting experience required
What You'll Be Able to Do After
- Record financial transactions using double-entry bookkeeping
- Post journal entries accurately to general ledgers
- Prepare and interpret adjusting entries for accurate reporting
- Generate a balance sheet from ledger data
- Analyze the financial position of a business using accounting records