Skip to content

The Basics of Bookkeeping


Adult Programs / Professional Development -
Adult Online and Personal Development Spring/Summer 2025

No one should be blind to their finances! Learn where the numbers go, and why. Understand, and know how to record, every penny that comes into and that goes out of your business. Learn how to create a chart of accounts that meet your needs. Discover bookkeeping terminology as well as what it means to keep track of the numbers.

Class Details:

Unit 1: The Accounting Equation and Chart of Accounts
  • The accounting equation
  • The chart of accounts for a business
  • Temporary accounts (Revenue and Expenses)
  • Where the accounts fall under the accounting equation
Unit 2: Journals and the General Ledger
  • Special Journals
  • General Journal
  • The General Ledger Accounts

Unit 3: Recording Transactions

  • The Rules
  • Debits and Credits
  • T-Accounts
  • Using journals to record transactions
Unit 4: Month End Closing
  • Adjusting Entries
  • Posting to the General Ledger
  • End of month account balances

Sharon DeFonteny

LERN Instructor

Sharon deFonteny has a degree in Business Education with a concentration in Accounting and spent many years in Corporate America working in Accounting and Finance. For the past 5 years, she has created and taught online Business courses for Bucks County Community College. Her experience in business, as well as experience in teaching, has allowed her to help people understand the Accounting and Finance process.

 July 2025 
SuMTuWThFSa
 
 
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
 
 
 
 
 
 
 
 
 
 August 2025 
SuMTuWThFSa
 
 
 
 
 
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
 
 
 
 
 
 
SLCERT152

  Learning Resources Network, Inc , Sharon DeFonteny


Virtual Class
Sun-Sat, Jul 7 - Aug 1
12:01 AM - 11:59 PM

Su
M
Tu
W
Th
F
Sa


Price: $ 195 00