ALF-3048 Journals, Ledgers and Worksheets

Quick Facts


Continuing Education Units (CEUs)

Course is Part of this Program
Accounting Studies Certificate

Course Length
Self-Paced (Must be completed within 6 months)

Course Dates & Locations
Courses are online and can be started anytime.

Your registration will be handled by a secure payment system. Credit card information will not be saved.



This course develops the practical skills necessary to record transactions in chronological order by using journals, and categorize them by account using ledgers. Introduction to Accounting: The Accounting Cycle is a prerequisite. 

Who Should Attend

  • Anyone who desires to have a better understanding of basic accounting, work in an accounting department or implement accounting practices into their work or lifestyle

Course Objectives

  • The Accounting Cycle and the double entry system
  • The journal entry includes the following:
    • The date of the transaction
    • The title of accounts debited and credited
    • The title of the account credited can be indented several spaces
    • The amount of each debit and credit
    • An explanation of the transaction
  • Determining debits and credits and normal account balances
    • Assets
    • Liabilities and owner's equity
    • Revenue and expenses
    • Compound entry
  • The general ledger is the main accounting record of a business
    • Transferring information from a journal to a ledger is called posting
  • Chart of accounts is a list of all accounts tracked by the bookkeeping system
    • Numbering and order of accounts in the chart of accounts
  • Posting
    • Process of posting a transaction from the journal to a ledger
    • Cross referencing in posting
    • Common posting errors
  • Trial Balance is a worksheet that lists the balance of each ledger in debits and credits
    • When to calculate the trial balance
    • Calculating the trial balance
    • Where to look when the trial balance does not balance
  • Special journals are chosen based on the company's needs
    • Cash journals
    • Sales journals
    • Purchase journals
  • The worksheet
    • Preparing financial statements


Contact Us

Office of Professional Education, Worldwide Campus
1 Aerospace Boulevard
Daytona Beach, FL 32114-3900

This is a self-guided online course; you will be able to complete this course at your own pace, from wherever you choose.