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Would you like to know what Accounting REALLY MEANS? In this short tutorial we’ll take 1 simple example and follow it through all 8 Steps of the Accounting Cycle – from start to finish – you’ll build a solid understanding of all the Accounting Basics we encounter along the way. Stuff like the Accounting Equation, Debits & Credits, Double-Entry Accounting, T-Accounts, the Trial Balance etc.

If you’re an Accounting Beginner, then I recommend watching this all the way through to the end – at least once – to get a complete picture of how Accounting works. Afterwards, you can jump into my Accounting Basics Playlist (see below) and explore every topic in more detail.

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⏱️TIMESTAMPS
00:00 – Intro
00:16 – What is Financial Accounting?
01:11 – STEP 1: IDENTIFY TRANSACTIONS
01:29 – STEP 2: PREPARE JOURNAL ENTRIES
01:32 – What is a Journal Entry?
01:36 – What does a Journal Entry look like?
02:05 – What is Double Entry Accounting?
02:58 – What is the Accounting Equation?
04:17 – STEP 3: POST TO GENERAL LEDGER
04:22 – What is the General Ledger?
04:43 – Posting to Accounts
04:49 – What is an Account?
04:58 – The 6 Types of Account – Assets, Liabilities, Equity, Revenue, Expenses & Dividends
05:21 – What are T-Accounts?
06:00 – What does the General Ledger look like?
06:18 – STEP 4: UNADJUSTED TRIAL BALANCE
06:22 – What is a Trial Balance?
06:43 – How to build a Trial Balance
07:10 – Why is it called Trial Balance?
07:28 – STEP 5: POST ADJUSTING ENTRIES
07:32 – What are Adjusting Entries?
07:40 – IFRS vs GAAP
08:21 – What is the Accrual Method of Accounting?
08:41 – Adjusting Entries Example
10:14 – STEP 6: ADJUSTED TRIAL BALANCE
10:41 – STEP 7: CREATE FINANCIAL STATEMENTS
10:44 – What are Financial Statements?
10:59 – What are the three types of Financial Statements?
11:10 – What is the Balance Sheet?
11:28 – What is the Income Statement?
11:43 – Profit vs Cash Flow
11:54 – What is the Cash Flow Statement?
12:04 – Who would use Financial Statements?
12:34 – STEP 8: POST CLOSING ENTRIES
12:41 – What are Closing Entries?
12:51 – Closing Entries Example
13:10 – Post Closing Trial Balance
13:20 – THE ACCOUNTING CYCLE

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23 thoughts on “ACCOUNTING BASICS: a Guide to (Almost) Everything | Onlyinvesting.info”
  1. I packed a lot into this one! Here are the timestamps if you'd like to skip to a section…

    ⏱️TIMESTAMPS
    00:00 – Intro
    00:16 – What is Financial Accounting?
    01:11 – STEP 1: IDENTIFY TRANSACTIONS
    01:29 – STEP 2: PREPARE JOURNAL ENTRIES
    01:32 – What is a Journal Entry?
    01:36 – What does a Journal Entry look like?
    02:05 – What is Double Entry Accounting?
    02:58 – What is the Accounting Equation?
    04:17 – STEP 3: POST TO GENERAL LEDGER
    04:22 – What is the General Ledger?
    04:43 – Posting to Accounts
    04:49 – What is an Account?
    04:58 – The 6 Types of Account – Assets, Liabilities, Equity, Revenue, Expenses & Dividends
    05:21 – What are T-Accounts?
    06:00 – What does the General Ledger look like?
    06:18 – STEP 4: UNADJUSTED TRIAL BALANCE
    06:22 – What is a Trial Balance?
    06:43 – How to build a Trial Balance
    07:10 – Why is it called Trial Balance?
    07:28 – STEP 5: POST ADJUSTING ENTRIES
    07:32 – What are Adjusting Entries?
    07:40 – IFRS vs GAAP
    08:21 – What is the Accrual Method of Accounting?
    08:41 – Adjusting Entries Example
    10:14 – STEP 6: ADJUSTED TRIAL BALANCE
    10:41 – STEP 7: CREATE FINANCIAL STATEMENTS
    10:44 – What are Financial Statements?
    10:59 – What are the three types of Financial Statements?
    11:10 – What is the Balance Sheet?
    11:28 – What is the Income Statement?
    11:43 – Profit vs Cash Flow
    11:54 – What is the Cash Flow Statement?
    12:04 – Who would use Financial Statements?
    12:34 – STEP 8: POST CLOSING ENTRIES
    12:41 – What are Closing Entries?
    12:51 – Closing Entries Example
    13:10 – Post Closing Trial Balance
    13:20 – THE ACCOUNTING CYCLE

  2. Watching this before an interview – trying to break into the accounting world from the finance world for job security and better pay now rather than waiting 10 years

  3. Halfway through & you've already lost me. You're saying you receive cash in March, but also that you don't receive that money until the following months. Which is it?

  4. Dude thank you for this channel, my accounting teacher is so boring and he assumes you get the idea without explaining why it is the way it is. That's what helps, when i can see why, not by just telling me that's how it is and just to remember it. I need the connection to the end game to understand it.

  5. Im here because im broke (well i have 50k NZD) and im sick of being broke. I have no education, no qualifications and no experience at the age of 35. I read a book called Rich Dads guide to investing. Ive decided i no longer want to be broke and want to either invest my money, start a business or both. Well i have to learn accounting apperantly among other things so here i am. Starting my journey in an attempt to becoming rich. Im going to study off youtube and hopefully utaloze what i learn into a successful money making scheme. Wish me luck. In 5 years from now i will review my progress.

  6. A brilliant overview of financial accounting. Gives me awareness of the stages I know and the stages I need to explore. Either way, it’s positive to know that that the brief summary of each stage was understood, and this gives me confidence to push on! 👍

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