Accounting
Build the accounting logic and read the balance sheet
When you need to explain a transaction's effect on the business, set up the accounting equation; read the balance sheet with confidence through accrual, account, and classification logic.
Your learning route
The program order
Complete the programs in order to finish the route. Each one brings short lessons, applied practice and a realistic business case together.
Plus and Pro members can create a verifiable Stratify certificate when the route is complete.
- Program 01
Build the logic of accounting
Foundational: you connect the financial record of business decisions to the basic accounting concepts behind it. By the end of this program you can explain a transaction's effect on assets, liabilities, equity, revenue, or expenses and keep the accounting equation in balance.
- What accounting makes visible
Apply it: Closing case: record the first month
4 lessons · ≈2 hours
- Program 02
Connect transactions to accounts
Intermediate: you spread business transactions across accounts with debit and credit logic. By the end of this program you can build both sides of a journal entry, recognize when an adjusting entry is needed, and check account balances against the trial balance.
- From transaction to account
Apply it: Closing case: defend the entries
4 lessons · ≈3 hours
- Program 03
Read and structure the balance sheet
Advanced: you tie the resources, debts, and equity on a balance sheet to business decisions. By the end of this program you can classify balance sheet items by maturity and nature, interpret the working capital picture, and diagnose when the statement's balance is at risk.
- The balance sheet is a snapshot
Apply it: Closing case: write the balance sheet note
4 lessons · ≈3 hours