Principles of Financial Accounting
Keep the books. Learn where they balance but mislead.
Original Entry is a browser workspace for a real company's December: sort the source documents, journalise, post to the general and subsidiary ledgers, adjust, build the financial statements, and close the books — the whole cycle, by hand.
- A full cycle
- Documents → journals → ledgers → trial balances → statements → close.
- Marked on your own figures
- Every step earns its marks from the work you actually did, so one early slip does not cascade through the rest.
- Nothing is lost
- Entries are kept as you type them, and the ledgers are derived — never transcribed.