The basics of bookkeeping

This online course introduces bookkeeping principles and explores how to accurately record business transactions.


Course Type



10 - 30 mins

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.

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.


Who it's for

This course is perfect if you're:

  • a finance professional looking to refresh your basic finance skills and follow best practice
  • running your own business looking for practical skills to monitor and manage your financial operations
  • an organisation looking to roll out on-demand training to finance staff.



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

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.

The basics of bookkeeping

The basics of bookkeeping

10 - 30 mins

Other online courses available