Accounting–Debits & Credits–Presentations Only-Bookkeeping

Accounting Essentials - Accounting terms, Bookkeeping & recording transactions using the accounting equation

4.05 (50 reviews)
Accounting–Debits & Credits–Presentations Only-Bookkeeping
6 hours
Jul 2018
last update
regular price

What you will learn

Define accounting

List accounting objectives

List and describe financial statements

Explain the relationship between financial statements

Describe the double entry accounting system

Name and explain the accounting equation

Record financial transactions using the accounting equation

Record financial transactions using debits and credits

Post general journal entries to the general ledger


This course will provide only video presentations, so learners can navigate the course in a fast and efficient way. Our course entitled “Financial Accounting – Debit & Credits-Accounting Transactions” will also include practice problems, practice tests, and discussion questions.

Accounting core concepts will be covered, foundational accounting skills needed for all levels of accounting including the accounting terms, the double entry accounting system, and recording transactions using both the accounting equation and debits and credits. These accounting skills are fundamental bookkeeping skills

These are the accounting fundamentals which most accounting courses spend far too little time on. The better we understand these accounting foundation topics, the better we will do in all accounting concepts.

Like practicing catch or going over those musical scales, practicing the accounting fundamentals is time well spent for beginners as well as experienced accountants. We are never too smart to practice the accounting fundamentals. This course will thoroughly cover the fundamentals and will provide a foundation for learning concepts that limit the likelihood of learning rules that do not always apply.




Why Learn Accounting

Why Learn Accounting
2 Accounting Objectives, Accounting Equation, & Ethics
PDF 1.5 Why Learn Accounting U
100 Why Learn Accounting

Accounting Objectives, Accounting Equation, & Ethics

PDF - 1.11 Accounting Objectives U
102 Accounting Objectives U
PDF - 1.15 Double entry accounting - Accounting equation u
115 Accounting Equation

Financial Statements

3 Financial Statements
120 Balance Sheet
PDF - 1.18 Balance Sheet Explained u
PDF - 1.20 Income Statement Explained u
130 Income Statement
PDF - 1.23 Statement of Owner's Equity u
131 Statement of Owner's Equity
132 Balance Sheet & Income Statement Relationship
PDF - 1.12 Revenue recognition principle u
134 Revenue Recognition Principle

Accrual Method, Cash Method, Revenue & Expense Recognition

4 Accrual Method vs Cash Method
PDF - 1.14 Cash Vs Accrual u
135 Cash Method vs Accrual Method
PDF - 1.17 Lecture 3 Ethics, profession, and Generally Excepted Accounting u
150 Ethic & Profession

Financial Transaction Rules & Thought Process

5 Financial Transaction Rules & Thought Process
PDF - 1.18 Transaction rules for accounting equation u
155 Financial Transaction Rules
PDF - 1.19 Financial Transaction - How to Understand u
160 Financial Transaction Thought Process

Recording Transactions Using Accounting Equation

6 Recording Transactions Using Accounting Equation
165 Cash Transaction - Accounting Equation
PDF - 1.30 Lecture 5 Accounting Equation Business Transactions Involving Account
PDF - 1.40 Lecture 5 Accounting Equation Business Transactions Involving Account
170 Accounts Receivable Transactions Accounting Equation
PDF - 2.05 Double entry accounting Debits and Credits - Accounting equation u

Debits and Credits Defined

7 Debits & Credits Defined
205 Debits & Credits
PDF - 2.06 Debit Credit - One Rule To Rule Them u
210 Rules for Using Debits & Credits

Debit & Credit Rules & Thought Process

9 Debit & Credit Rules & Thought Process
PDF - 2.07 Debit and Credit Thought Process u
215 Journal Entry Thought Process
PDF - 2.5 Trial Balance u
220 Trial Balance

Record Cash Transactions Using Debits and Credits

10 Record Cash Transactions Using Debits & Credits
PDF - 2.10 Lecture 3 Business transactions involving cash D & D u
225 Cash Journal Entries with Cash

Record Accounts Receivable Transactions Using Debits and Credits

12 Record Accounts Payable Transactions Using Debits & Credits
PDF - 2.20 Lecture 4 Business transactions involving accounts receivable D & D u
230 Accounts Receivable Journal Entries

Record Accounts Payable Transactions Using Debits and Credits

PDF - 2.30 Lecture 5 Business transactions involving accounts payable D & D u
240 Accounts Payable Journal Entries

Record Transaction to General Ledger

13 Record Transactions to General Ledger
PDF - 2.40 Lecture 6 General Ledger and Posting D & D u
245 General Ledger


Accounting–Debits & Credits–Presentations Only-Bookkeeping - Screenshot_01Accounting–Debits & Credits–Presentations Only-Bookkeeping - Screenshot_02Accounting–Debits & Credits–Presentations Only-Bookkeeping - Screenshot_03Accounting–Debits & Credits–Presentations Only-Bookkeeping - Screenshot_04


April 14, 2020
Excellent step by step explanation of the basics. I typically work with the Financial statements and getting to know basic of accounting was very helpful in connecting the dots to the Financial statements. Awesome and I would recommend this course not only to students but also executives and leaders with P&L responsibilities.
December 18, 2019
yes, I am thankful to have found this course, its really a refreshers course for me as I re-enter the workforce. Debits and Credits have always seemed difficult for me to grasp,
August 27, 2018
I agree, this was truly a good course of study for me. and could understand very clearly. Thank you.
July 21, 2018
This course is amazing as are all of Robert Steele's courses. Very detailed videos which are easy to follow. Thank you.



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