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In lesson four of the eight provided by Simple Studies, the T-account, debits, credits and account balances are defined. Next, the double entry bookkeeping system and related double entry rules are introduced followed by general journals, ledgers, the posting process, and closing entries. An example of study notes availlable can be downloaded for free.  To have access to exercises, solutions, and exams, a paid subscription is required ($19 per mo., or $99 per year).

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