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Mastering Manual Bookkeeping
Rating: 4.0 out of 5(25 ratings)
142 students

Mastering Manual Bookkeeping

Double Entry Bookkeeping, Nominal Accounts, Trial Balance, VAT Returns and Financial Statements by Hand
Created byLisa Newton
Last updated 6/2026
English

What you'll learn

  • Apply double entry bookkeeping principles accurately to record transactions in manual ledger accounts
  • Prepare nominal accounts, a trial balance and a full set of financial statements including Profit and Loss and Balance Sheet
  • Complete a VAT return from manual bookkeeping records accurately and on time
  • Understand the different types of accounts and ledgers used in manual bookkeeping and how they interconnect
  • Identify and correct bookkeeping errors using journals and best practice error-correction techniques
  • Build a solid manual bookkeeping foundation that strengthens your understanding of any bookkeeping software you use

Course content

3 sections • 26 lectures • 2h 36m total length

  • Introduction to the manual bookkeeping course and your tutor6:05

    What we'll cover, intro to the lecturer. Download the course paper and answer booklet.

  • Behind the scenes - how bookkeeping works2:35
  • Prepare the sales ledger control accounts5:51
  • Prepare the purchase ledger control accounts2:58
  • Prepare a journal entry to write off a bad debt2:02
  • Update the Cash Book11:14
  • Prepare the Bank Reconciliation5:05
  • Prepare a Trial Balance5:56
  • Post the transactions from the sales day book - starting opening balances6:33
  • Post the transactions from the sales day book8:20
  • Post the transactions from the purchases day book5:07
  • Post the transactions from the bank into the sales ledger and purchase ledger3:32
  • Balance off the accounts - sales & purchase ledgers5:58
  • Balance off all the ledger accounts3:21
  • Enter bank transactions into the ledger accounts4:52
  • Complete VAT, Sales, Sales Return, Purchases and Purchase Return Ledgers11:16
  • Balance off all ledger accounts7:14
  • Create a New Trial Balance7:06
  • Adding up the Debtors and Creditors Ledger5:26
  • Prepare a trial balance as at 31 March18:17
  • Quiz

Requirements

  • A basic understanding of double entry bookkeeping is helpful - the principle is recapped at the start of the course
  • A calculator, lined paper and a pen are all you need - Excel is shown on screen but is not required

Description

In an age of bookkeeping software, understanding how to do bookkeeping manually is the foundation that separates a truly competent bookkeeper from someone who just follows software prompts. In this course, I'll take you back to basics - and show you why that's the most powerful thing you can do for your bookkeeping career.

I'm a Fellow Member of the AAT and have been working with both manual and computerised bookkeeping methods since 1996. Everything in this course is taught from real practical experience, not just theory.

This is a scenario-based course. You'll work through practical bookkeeping scenarios as if you're the bookkeeper for real organisations - updating manual ledger accounts, preparing nominal accounts, completing double entry transactions, drawing up a trial balance, preparing a Profit and Loss Account, a Balance Sheet, and a VAT return - all by hand. A full course workbook with suggested answers is included so you can print it off, attempt each task yourself, and then check your work against the model answers.

You can work through the course using just a pen, a calculator, and lined paper. An Excel spreadsheet is shown on screen to speed up calculations, but it isn't required — this course is genuinely accessible without any software at all.

Even if you currently use bookkeeping software every day, this course will transform your understanding of what's actually happening behind the scenes. When the numbers don't look right, you'll know how to find out why - and how to fix it with a simple journal entry rather than guessing.

No prior bookkeeping experience is needed — I recap the principles of double entry from the beginning, so you can follow along even if this is your first time.

Enrol today and build the manual bookkeeping foundation that makes everything else make sense.

Who this course is for:

  • Students and career changers who want to learn bookkeeping properly from the ground up
  • Small business owners, freelancers and entrepreneurs who want to understand their own books
  • Bookkeepers and accountants who use software daily but want to strengthen their manual foundations
  • Anyone studying for AAT or similar bookkeeping qualifications who wants additional practical practice

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