This course “Accounting 103 – The Special Journals & Subsidiary Ledgers” is Part 3 out of a series of courses that are designed to help the complete beginner (someone who has no knowledge of accounting) master the basics of accounting and move on step by step to becoming a professional accountant!   

The course is not just theory but takes real life examples and walks you through the accounting process. It is meant for students who would like to grasp the accounting concepts in an easy and fun learning environment.    

This is a slow moving course. Please do not expect me to move fast since it is designed for the beginner student. Those students who are already aware of accounting concepts should take a more advanced level course instead.   

In this course we are going to learn:   

  • What are the Special Journals?   
  • How to post to the Special Journals?   
  • Posting To The Sales Journal   
  • Posting To The Sales Return Journal   
  • Posting To The Purchase Journal   
  • Posting To The Purchase Return Journal   
  • Creating the Subsidiary Ledgers   
  • Posting To The Cash Book   
  • Posting To The Bank Book   
  • Get Awesome Practice in the process   

Having completed the entire series students of the proper age would be able to take up entry level jobs as Book Keepers and/or Accountants, however students would have to practice these concepts again and again externally so that they can grasp real world applications quickly.

Who this course is for:

  • Anyone looking to learn Accounting as a beginner
  • Beginners Only… This is a slow paced course that teaches students who have no previous education in accounting principles.


  • You should be able to use the computer at a basic level
  • Accounting 101 – The Principles Of Accounting
  • Accounting 102 – The Ledger & The Trial Balance
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