"Learning the language of accounting"

This is a foundational accounting course designed to help even those new to accounting understand how a company's numbers are created and connected. You will learn step-by-step, starting from the basic concepts of accounting to the structure of balance sheets and income statements, the occurrence of transactions, accounting treatments, and journal entries. The core focus is not simply memorizing account titles or journaling methods, but understanding the entire flow of accounting: Transaction Occurrence → Journal Entry → Bookkeeping → Financial Statements → Business Performance and Financial Position. This introductory course is specifically designed to help beginners easily understand the most challenging questions through real-world examples, such as "Why is it debit and why is it credit?" and "How do the numbers on financial statements change when a transaction occurs?"