The cash tutorial and course discusses and reviews the different journals, records, documents, and forms used to record and keep up with the cash coming in and going out of a business. Sample journals, records, and forms are illustrated and discussed to show you what journals, records, and forms to use and how to use them. Additional topics include bank reconciliations, cash controls, and cash forecast projections and budgets.
The chart of accounts tutorial and course defines, explains, and discusses what the chart of accounts is, how it's organized by major account types, balance sheet and income statement accounts, and its purpose. In addition, codes are introduced and defined.
The special journals tutorial and course introduces and explains what records are required to properly record and classify business transactions. Records discussed and explained include the General Ledger, Control Accounts, Special Journals, and Subsidiary Ledgers.