101PD

Universal · Original 101PD learning guide

Bookkeeping and Small-Business Finance Foundations

A practical recordkeeping foundation for transactions, chart of accounts, reconciliation, receivables, payables, cash flow, internal controls, and management reporting.

Reliable financial reports begin with reliable source records. This course teaches the recurring workflow that turns receipts, invoices, bank activity, and adjustments into information an owner can review and a professional can use.

Skills you will practice

  • Transaction classification
  • Reconciliation
  • Receivables control
  • Payables control
  • Cash-flow analysis
  • Internal controls

Prerequisites

  • Basic arithmetic and access to a spreadsheet; this is not tax, accounting, or legal advice.

Designed for

Small-business owners · Administrative professionals · New bookkeepers · Operations managers

What a learner should be able to do

  1. Outcome 1

    Organize source records and classify common small-business transactions.

  2. Outcome 2

    Reconcile bank activity and investigate differences.

  3. Outcome 3

    Maintain receivable, payable, and cash-control routines.

  4. Outcome 4

    Read basic financial statements and prepare useful owner questions.

Original curriculum architecture

The final course will expand these modules with original explanations, realistic cases, practice questions, and source review.

Module 1

Records and the accounting cycle

Source documents, accounts, entries, periods, adjustments, and close.

Module 2

Cash, customers, and vendors

Banking, reconciliation, receivables, payables, expenses, and controls.

Module 3

Reports for decisions

Income statement, balance sheet, cash flow, aging, budget, and variance.

Module 4

Professional handoff

Tax records, payroll boundaries, documentation, questions, and retention.

Applied portfolio exercise

Monthly bookkeeping close

Complete a fictional month-end close from source records through reconciliation and an owner-facing summary.

  • Transaction register
  • Bank reconciliation
  • Aging review
  • Monthly management brief

Sources and boundaries

Sources establish current requirements and standards. They do not supply 101PD’s lesson text, scenarios, assessments, or project work.