Guides
Bookkeeping guides for small businesses
Practical guides to keep a business's books by double entry: how to start, journal entries with solved examples, the trial balance and the balance sheet, all worked on the same month of a small shop.
Keeping the books
What to record, and how to write each entry.
Start here
How to keep the books of a small business, step by step
Bookkeeping for a small business, step by step: chart of accounts, journal entries, general ledger, trial balance and statements, with a worked month.
Journal entry examples: how to write an entry, with solved cases
How to write a journal entry: its parts, the rules of debit and credit, and seven solved examples from a small business's month, a correction included.
Reading the statements
From the trial balance to the balance sheet.
Start here
Trial balance: what it is, how to prepare one, and an example
What a trial balance is, how to prepare it from the general ledger, a worked example that balances, and the mistakes it catches and the ones it cannot.
Balance sheet example: how to prepare one from your accounts
How to prepare a balance sheet: assets, liabilities and equity, the accounting equation, and a worked example of a small business that balances.