What you learn
The core course follows the path a bookkeeper actually takes, from the first receipt to a closed set of books, and then into the subjects tested on the AIPB Certified Bookkeeper exam.
Rank 1: Apprentice Playable now
| 1. First day at the desk | Business papers, the accounting equation, debits and credits, normal balances. |
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| 2. Accounts | The chart of accounts, T-accounts, revenue, expenses and owner withdrawals, analyzing any transaction. |
| 3. The journal | Writing journal entries from real documents, entries with several lines, handling a full week of paper. |
| 4. The ledger | Posting, cross-references, running balances, the trial balance and the errors it cannot catch. |
| 5. Cash, sales and purchases | Daily cash, checks, petty cash, customers who pay later, supplier bills, sales tax, customer and supplier ledgers. |
| 6. Statements and closing | The income statement, the statement of owner's equity, the balance sheet, closing entries and a full month on your own. |
Then the Fundamentals exam: 50 questions, 60 minutes, 75 percent to pass.
Planned ranks
| Rank 2: Junior Bookkeeper | Accruals, deferrals, depreciation and bad-debt adjustments, the worksheet, bank reconciliations, finding and correcting errors. |
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| Rank 3: Bookkeeper | Accounting software, payroll from timecards to tax forms, and depreciation for the books and for tax. |
| Rank 4: Senior Bookkeeper | Inventory, costing methods, internal controls and fraud prevention, ethics. |
| Rank 5: Full-Charge Bookkeeper | A new client with a year of unsorted paper, done alone from start to close, and a full mock certification exam. |
These ranks are designed and not yet built. We say so plainly, here and in the game.
What you will be able to do after Rank 1
- Read any everyday business document and say what it means
- Record it correctly in a journal
- Keep a ledger and prove it with a trial balance
- Handle cash, customers, suppliers and sales tax for a small business
- Produce the three basic financial statements and close the books