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Bookkeeping Basics  

Keeping track of the day-to-day financial transactions of your business is a necessity! In this online course, you’ll learn how to track every dollar that enters and exits your business. Topics include evaluating the financial transactions and events of a business; recording the transactions in the appropriate accounts; balancing the general ledger at months end; and completing the accounting equation.

Bookkeeping Basics is offered through our partner, Learning Resources Network, Inc. (aka UGotClass). The course is composed of several units:

Unit 1: The Accounting Equation and Chart of Accounts

  • The accounting equation
  • The chart of accounts for a business
  • Temporary accounts (Revenue and Expenses)
  • Where the accounts fall under the accounting equation

Unit 2: Journals and the General Ledger

  • Special Journals
  • General Journal
  • The General Ledger Accounts

Unit 3: Recording Transactions

  • The Rules
  • Debits and Credits
  • T-Accounts
  • Using journals to record transactions

Unit 4: Month End Closing

  • Adjusting Entries
  • Posting to the General Ledger
  • End of month account balances


After you register, you will receive an email from UGotClass with a web address to access your online classroom. Utilize the password you are given, and your email address, to gain access. If you haven't received an invitation by the Thursday before the course begins, please email info@ugotclass.org, and they will forward a copy of the invitation to you.

Once inside the online classroom, here's what you can expect:

Participate When You Want

The online classroom is open 24 hours a day, seven days a week. There are no live real-time requirements or meetings. For the best learning, participants should log into the course on 2-3 different days of the week.

What You Will Do

Each course is composed of several units. For each unit, you will:

  • Access the online readings
  • Listen to the audio presentation for the unit and view the slides
  • Take a self-quiz to see how much you have learned
  • Engage in written online discussion with your instructor and other participants

The content (readings, audio lectures, slides) and self-quizzes are accessible for the entire course, so you can work ahead, or go back and review again, at your convenience.


The discussion for each unit lasts one week. All comments are made in writing and can be made at any time, day or night. Your instructor will log into the discussion area at least once a day and answer questions, make comments, and respond to comments by you and the other participants. We encourage you to make 2-3 comments each day to maximize your learning and enjoyment of the course.


1. Make at least one comment every week in the discussion.

  • The comment should show thought and be more substantive than just “Yes, I agree.” There is no length required for comments.
  • Replies to other comments and responses to other participants count as comments (in most cases your instructor values replies and responses as comments).
  • Questions and online discussion facilitative comments also count as long as there is some thought to them.

2. Take the self-quiz at the end of every unit.

  • You must score 80% or higher.
  • You may retake any self-quiz as often as you need to get to the 80% score.

Completion Timeline

  • The requirements should be completed by the last day of the course.
  • Individual instructors may extend the deadline upon request.
  • If, for any reason, you are not able to complete the requirements during the course, UGotClass will provide you with their Course Transfer Option. The course Transfer Option allows you to retake any or all of the same UGotClass online course at a future offering within the next 12 months at no extra cost.

    A pdf transcript will be issued by Learning Resources Network, Inc., and Green River College will be listed as its partner organization.


    Once the program has started, please direct all questions to info@ugotclass.org.


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