In this course, you will learn how to post journal entries to the correct general ledger accounts impacted by each transaction. This course will show you how to make sure your general ledger balances at the end of each month by preparing an unadjusted trial balance. You will learn how to look for errors when you don’t balance, and how to determine to correct entries. After posting correcting entries and/or adjusting entries, you will verify debits and credits equal with an adjusted trial balance. This course also goes through the steps of performing monthly bank reconciliations. 
One month; Sharon deFonteny, instructor


Unit 1:  The General Ledger
·         What is the General Ledger
·         Why must the general ledger balance
·         Posting to the general ledger
·         Activity ~ Posting to The General Ledger
Unit 2:  The Unadjusted Trial Balance
·         What is the unadjusted trial balance
·         Verify debit and credit balances
·         Finding errors
·         Activity ~ Find The Errors
Unit 3:  Correcting Entries and Adjusting Entries
·         Determine correcting entries
·         Adjusting entries and how to prepare them
·         Posting correcting entries and adjusting entries to the general ledger
·         Activity ~ Preparing Entries and Posting to General Ledger
Unit 4:  The Adjusted Trial Balance
·         Verify the accuracy of the adjusted trial balance
·         Prepare monthly bank reconciliations
·         Activity ~ Prepare a Bank Reconciliation

Question MarkAbout online learning

Online learning is a fun, enjoyable and very productive way to learn. Millions of people are learning online each year. You will engage with the instructor and other participants. You will get to know your instructor and other participants. You may make friends.  It’s easy. It’s fun. 

GearsHow the Course Works

It is easy to participate in your online course. After you register, you will be given a web address to go to get into your online classroom.  You will have a password and use your email address and password to gain access.

Once inside the online classroom, here’s what you can expect.

CalendarParticipate when you want

You can participate any time of day or evening. The online classroom is open 24 hours a day, 7 days a week.
There are no live real-time requirements or meetings. You decide when you participate.
For the best learning, participants should log into the course on 2-3 different days of the week.

ChecklistWhat you will do

For each Unit, you will:

  • Access the online readings
  • Listen to the audio presentation for the Unit and view the slides
  • Take a self-quiz to see how much you have learned
  • Engage in written online discussion with your instructor and other participants

For best learning, you should make one or more comments at 2-3 different times each day.

The content (readings, audio lectures, slides) and self-quizzes are accessible for the entire course, so you can work ahead, or go back and review again, at your convenience.


The Discussion for each Unit lasts one week. All comments are made in writing and can be made at any time of the day or night.

Your instructor will log into the Discussion area at least once a day and answer questions, make comments, and respond to comments by you and the other participants.

We encourage you to make 2-3 comments each day to maximize your learning and enjoyment of the course.

It’s easy. It’s fun.


Next offering(s):

Closing Procedures and Financial Statements
August 3 - 28
November 2 - 27

General Ledger and Month End Procedures
July 6 - 31
October 5 - 30

Understanding Debits and Credits
September 8 - October 2

$495.00 USD
$195 USD

Ave. hours 16; 1.6 CEUs/ILUs

About Your Instructor

Sharon deFonteny has a degree in Business Education with a concentration in Accounting and spent many years in Corporate America working in Accounting and Finance. For the past 5 years, she has created and taught online Business courses for Bucks County Community College. Her experience in business, as well as experience in teaching, has allowed her to help people understand the Accounting and Finance process.  

Directional ArrowsCourse Objectives

·         Students will understand the purpose of the general ledger and how to verify its accuracy.
·         Students will learn how to find errors and determine the correcting entries.
·         Students will understand each step necessary to the month end procedures.
·         Students will be able to perform monthly bank reconciliations.

Puzzle PiecesCourse Outcomes

Upon completion of this course, you will be able to:

·        Post journal entries to the general ledger accounts
·        Prepare an unadjusted trial balance
·        Prepare any necessary correcting entries and adjusting entries
·        Prepare an adjusted trial balance to verify general ledger balances
·        Perform monthly bank reconciliations 
Completion Requirements