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Accounting Fundamentals

The accounting equation, double-entry bookkeeping, the full accounting cycle, and accrual vs. cash basis — with an interactive journal-entry lab and a real Excel exercise.

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Lesson 1

The Accounting Equation & Double-Entry

Lesson 2

The Accounting Cycle: From Journal Entry to Trial Balance

Lesson 3

Accrual Basis vs. Cash Basis

Glossary

Case Study

Case Study: Rayan Store's Second Month

Test yourself

Test your understanding of double-entry and the accounting cycle