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Building an Accounting Ledger

For Backend developers on finance/billing teams who want the domain, not an accounting degree. · 16 days · Tech

A 16-day course
One short lesson a day · go at your own pace
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The days
Listen to the whole course · 80 min
  1. 1The ledger: accounting as an append-only event logRead any accounting entry and say what moved where. Listen · 5 min
  2. 2Five account types and the one equationClassify any account into one of five types and predict which direction increases it. Listen · 5 min
  3. 3Journal entries & JVs: the write API of accountingExplain what a Journal Voucher is, when a human writes one, and why systems mostly shouldn't. Listen · 5 min
  4. 4The chart of accounts: finance's schemaNavigate a chart of accounts and explain why posting to the right account matters as much as the right amount. Listen · 5 min
  5. 5Accrual vs cash: when is money real?State the revenue-recognition principle and apply it to a subscription. Listen · 5 min
  6. 6The trial balance: the system's checksumRead a trial balance and know what it proves — and what it can't. Listen · 5 min
  7. 7P&L and Balance Sheet: two reports, one linkExplain what each statement answers and how profit flows from one into the other. Listen · 5 min
  8. 8Deferred revenue I: earning money you already collectedPost the full lifecycle of a prepaid subscription: collection, monthly recognition, and the closing balance. Listen · 5 min
  9. 9Deferred revenue II: upgrades, refunds, and the edge casesReason out the correct posting for mid-term plan changes, cancellations, and refunds — from the principle, not a lookup table. Listen · 5 min
  10. 10Invoices, AR, and credit notes: the billing state machineTrace an invoice through its states and name the entry each transition writes. Listen · 5 min
  11. 11Opening balance: day zero of a ledgerExplain what opening balances are, why migrations depend on them, and what "Opening Balance Equity" is doing in the COA. Listen · 5 min
  12. 12The financial year: periods, locking, and closingExplain fiscal years and period locks, and post the year-end close. Listen · 5 min
  13. 13Reconciliation: when your books meet the bankDescribe bank and gateway reconciliation and what a suspense account is for. Listen · 5 min
  14. 14Multi-currency: one transaction, two valuesPost a foreign-currency invoice and its payment, including the exchange difference. Listen · 5 min
  15. 15Audit: proving the books to a strangerExplain what an audit verifies and derive the engineering requirements it imposes. Listen · 5 min
  16. 16Capstone: one subscription, end to endTrace a single customer through every concept in this course, and keep the decision checklist that makes you autonomous. Listen · 5 min