The basics of bookkeeping


Take this online course for an introduction to bookkeeping principles, enabling you to accurately record business transactions.

More Information
About this course

As the first part of the accounting process, bookkeeping is fundamental to monitoring the performance of a business. By recording financial transactions accurately, you can then interpret and analyse data with confidence.

This course will explore the way in which basic business transactions are entered into the accounts.


Type E-learning
Duration 10 - 30 mins

This course covers:

  • What is double entry bookkeeping?
  • Categories of accounts: which are debits and which are credits?
  • Entering transactions into the accounts with VAT and on credit
  • Customer and supplier accounts
  • Trial balance
  • Common errors
    • Omission
    • Principle
    • Commission
    • Reversal of entries
    • Original entry
What you'll achieve

When you’ve completed the course, you’ll understand:

  • the principles of bookkeeping including double entry
  • the different categories of accounts and why they’re important
  • how to enter transactions with confidence and avoid common bookkeeping errors.
Who it's for

This course is perfect if you're:

  • running your own business and looking to improve your financial acumen
  • in a non-financial role but want to boost your understanding of bookkeeping principles
  • looking to upskill by bolstering your basic finance skills
How to access

The basics of bookkeeping is a 30-minute session including video tutorials and interactive learning to test your knowledge as you learn. You can purchase this course on its own or discounted as part of the AAT Business Finance Basics bundle.

Once purchased you will be able to access the AAT Learning Portal where you'll have 12 months from the date you access the learning materials. AAT Learning Portal allows you to view all the courses you’ve purchased in one place, monitor your latest training activity and create goals to help you achieve your training aims.

Topic Bookkeeping
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