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The field of accounting is often thought of as a set of complex business rules and endless numbers. Well in short, it is. I say that only jokingly, though. Accounting, at its heart, is actually a set of very simple  concepts and principles . Once you understand the basics of accounting, you will be able to grasp just about any business or accounting concept. I see it only fitting that we start our accounting training at the beginning with the purpose of financial accounting.

This section of my accounting course explains the fundamentals of accounting like identifying business activities, recording transactions, and understanding the double entry accounting system. I walk you through the basics of accounts, journals, and ledgers as well as the financial statement elements. Essentially, the basics section will give you an understanding of the general accounting terms that are the building blocks of your accounting knowledge.

Here are the basic topics of financial accounting. I wrote an explanation of each concept along with easy to follow examples.


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