30 marks · Accountancy & bookkeeping — Phase 2 starter (equation, journal, ledger, statements).
4 lessons in one prerequisite chain. Master each stop to unlock the next — derivation-first, atom by atom.
Book-keeping vs accounting, key terms, and the accounting equation (Assets = Liabilities + Capital).
2 atoms · Founding member · Entry lesson
Double-entry system, golden rules of debit and credit, and recording transactions in the journal.
2 atoms · Founding member · After lesson 1
Posting to ledger accounts, balancing, and preparing a trial balance to check arithmetical accuracy.
2 atoms · Founding member · After lesson 2
Trading account, profit & loss account, and the balance sheet — final accounts of a business.
2 atoms · Founding member · After lesson 3