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Transaction Recording and Basic Journal Logic
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Transaction Recording Basics
Overview: Transaction Recording Basics
What counts as a transaction
Activity: Sort business events into transactions
Source documents and the audit trail
The parts of a basic journal entry
Activity: Label the parts of a journal entry
How to pick the right account first
Activity: Choose the account before the side
Common beginner mistakes
Judgment moment: would you sign your name to it?
Exercise: Section Exercise
Review: Transaction Recording Basics
Accounts and the Debit/Credit Structure
Overview: Accounts and the Debit/Credit Structure
What an account records
Activity: Sort account names by type
The accounting equation behind every entry
Debit and credit rules by account type
Activity: Match account types to debit or credit increases
How debits and credits behave in a journal entry
Judging whether a transaction is balanced
Activity: Find the imbalance
Reading a simple transaction from start to finish
Exercise: Section Exercise
Review: Accounts and the Debit/Credit Structure
Journal Entries for Common Business Transactions
Overview: Journal Entries for Common Business Transactions
What a journal entry does
Sales, cash receipts, and customer payments
Activity: Sort three sales events into journal entries
Purchases, bills, and supplier payments
Expenses, payroll basics, and owner withdrawals
Activity: Choose the right entry for routine costs
Reading-only: timing, documentation, and judgment
From event to entry to review
Exercise: Section Exercise
Review: Journal Entries for Common Business Transactions
Posting and the Flow from Journal to Ledger
Overview: Posting and the Flow from Journal to Ledger
From journal entry to ledger account
Activity: Match journal lines to ledger accounts
What the general ledger does
Posting references, dates, and source detail
Posting in bookkeeping software
Trial balance as a posting check
Exercise: Section Exercise
Review: Posting and the Flow from Journal to Ledger
Posting Journal Entries to the Ledger and Trial Balance Check
Common Errors, Adjustments, and Clean Recordkeeping
Overview: Common Errors, Adjustments, and Clean Recordkeeping
What Goes Wrong in Real Records
Activity: Sort clean records from broken ones
Correction vs. Adjustment
Simple Adjustment Patterns
Activity: Match the situation to the adjustment type
Source Documents and Record Support
Clean-Up Habits for Month-End
Activity: Rewrite messy memos
When to Stop and Ask for Review
Exercise: Section Exercise
Review: Common Errors, Adjustments, and Clean Recordkeeping
Putting Transaction Logic Together
Overview: Putting Transaction Logic Together
From event to entry
Activity: Sort the evidence trail
Debit and credit check
Choosing the right account
Finding errors before posting
Judgment moment: would you sign your name to this?
Exercise: Section Exercise
Review: Putting Transaction Logic Together
Course Study Guide
Overview: Course Study Guide
Recap
What You Can Do Next
Additional References
Review: Course Study Guide
Lab: Course Lab -- Record, Check, and Explain a Mini Transaction Set
Overview: Lab: Course Lab -- Record, Check, and Explain a Mini Transaction Set
Lab: Course Lab -- Record, Check, and Explain a Mini Transaction Set
Review: Lab: Course Lab -- Record, Check, and Explain a Mini Transaction Set
Lab: Course Lab -- Record, Check, and Explain a Mini Transaction Set
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All categories
Course Demonstrations
Free Mini Courses
AI Learning Hub
AI Essentials
Level 1: Generative AI Foundation
Level 2: Grounding AI with your Data
Level 3: Automating AI Workflows
Office
Webinars
Power BI
Programming
WordPress
Microsoft Official
Accounting
CompTIA
Google
Upskilling Series
ONLC Staff Training
Generative AI Skills
Instructor Review
Private Classes
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Course info
Transaction Recording and Basic Journal Logic
Turn business events into simple records that tell a clean story.
Skill Level
:
Beginner
