This course is designed to teach the foundation of accounting and book-keeping, and is based on International practices found throughout Canada, the US, and Europe.

This course is intended for learners who have no prior knowledge, or for those who have taken training in the past, but would like to take a refresher course. Another group who will benefit from this course are those who were taught to use a computerized accounting system, but struggle to understand why certain entries are recorded in a certain manner; a perfect example is we have all been taught a debit to our personal bank account means we take money out and a credit puts it in, yet when we make an accounting entry at work debits increase the bank account where credits decrease it (I've got your attention now!)

Finally, for those who wish to take my advanced courses such as Introduction to Manufacturing Accounting - Standard Costing or Introduction to Manufacturing Accounting - Project Costing , understanding the foundation of general accounting and book-keeping is essential.

In this class we will look at: What accounting is; what are financial statements; the common accounts we will use; the mechanics of double entry accounting; perform some transactions including reviewing their effect on financial statements, and then we will take a tour of a computerized accounting program making and evaluating the entries.