Accounting Fundamentals
How the books actually work, and how software makes them work.
Every financial statement you have ever read was derived from a list of journal entries. This course starts at that list, builds up to the statements, and shows you the machinery underneath: the state machines, the immutability rules, and the derivation logic that a real accounting system runs on.
- Explain why double-entry exists and what invariant it protects
- Design a chart of accounts that produces the reports a business needs
- Trace a transaction from source document to journal entry to financial statement

