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Accounting Journals and Ledgers

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Before starting this self study program, please go through the instructional document.


  • Accounting Journals
    5 mins
  • General Ledger and Sub-Ledgers
    11 mins
  • Sub-ledger vs. Journal
    20 mins
  • General Ledger
    30 mins
  • Why Are Posting Entries Important?
    36 mins

Course Description

A core premise of accounting deals with the concept of journals, ledgers and journal entries.  The need for various journals or ledgers may depend on the size and structure of the organization.  Bookkeepers must understand how each tool is developed and how they interrelate.

An accounting journal is a detailed account of all the financial transactions of a business. It is also known as the book of original entry (the first place where transactions are recorded). An accounting ledger is an account or record used to store bookkeeping entries for balance sheet and income statement transactions. Accounting ledger journal entries can include accounts like cash, accounts receivable, investments, inventory, accounts payable, accrued expenses, and customer deposits. The term accounting ledger is often used interchangeably with accounting sub-ledgers or the general ledger. A general ledger contains all the accounts for recording transactions relating to a company's assets, liabilities, owners' equity, revenue, and expenses. The general ledger is where posting to the accounts occurs.

This online CPE course will examine each of these accounting tools and explain their protocols and how they are integral to the accounting process.

Major topics covered in this online Accounting CPE webinar:

  • Accounting Journals
  • General Ledgers and Sub-Ledgers
  • General Ledger vs. General Journal
  • General Ledger vs. balance Sheet
  • Illustrations of Posting to the GL

Whether you are a business owner or want to develop the skill of bookkeeping to begin a career, there are critical accounting and bookkeeping concepts that are important to learn. This continuing education course have been developed by Lynn Fountain a CPA who has both small and large business accounting experience and background.  The full curriculum of course will provide you with the ultimate foundation to a career as a bookkeeper.  

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Learning Objectives

  • To explore the concept of accounting journals.
  • To explore the concept of ledgers including: the general ledger, subsidiary ledgers, ledger accounts
  • To describe how to evaluate, compare and contrast the purpose and substance of the various ledgers.
  • To examine processes for posting to the general ledger.
  • To identify the critical components of ledger closing and month-end or period end requirements

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Certified Fraud Examiner
  • Certified Management Accountant
  • Certified Public Accountant
  • Certified Valuation Analysts
  • Cloud Accountants
  • Entrepreneurial Accountant
  • Senior Accountant
  • Staff of Accounting Firm