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Bookkeeping is a critical accounting activity that provides the solid foundation on which an organization stands. The correctness and integrity of the financial statements that an organization produces largely depend on the correctness and integrity of its bookkeeping activities. Journalization and posting to ledgers are the two core bookkeeping activities. The journals are where all transactions are first recorded on a daily basis. Information from a journal is then posted to the ledgers to update each account. Various accounts in the ledgers are then summarized, tested, and validated, and used for producing financial statements at the end of an accounting period. This course covers the key accounting skills of recording accounting transactions in a journal and then posting them into a ledger. You'll be guided through examples of appropriate general and special journals entries and you'll learn how to use general ledgers and subsidiary ledgers for a variety of transactions. Finally, you'll learn to analyze a transaction, record it in the appropriate journal, and then post it to the ledgers.

Learning Objectives
  • Recognize examples of correct general journal entries
  • Recognize examples of using special journals appropriately
  • Recognize the relationship between journals and associated general and subsidiary ledgers
  • Post common transactions from special journals to subsidiary and general ledgers
  • Audience

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