Module 3 Pro7 min read

Building a chart of accounts

The filing cabinet every business needs before it records a single dollar.

Modules 1 and 2 taught you to read the finished statements. This module teaches you to produce them — the actual daily work that a junior accounts person is hired to do. And every bit of that work starts with one question: when money moves, which drawer does it go in?

The list of drawers is called the chart of accounts.

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