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What is Bookkeeping Basics: Ledger & Trial Balance about?

This document provides an outline for a unit on the ledger and trial balance. It covers double-entry bookkeeping, sub-dividing the ledger, posting ledger entries from books of prime entry, bank reconciliations, and preparing and balancing ledger accounts using T-accounts. Suggested learning activities include examples of transactions, practice posting and reconciling accounts, and ensuring students understand concepts like the accounting equation and how transactions affect financial statements.

Author

Shadman Chowdhury

Language

EN