Stage 1 · Accounting
Connect transactions, closing and statements
Stabilise journal entries, adjustments and cost calculations with a repeatable sequence.
Find both sides of a transaction
Classify what increases and decreases before assigning debit and credit.
Separate pre- and post-adjustment values
Accruals, deferrals, depreciation and allowances depend on the correct period.
120 items · 150 min80 items · 100 min40 each · 60 average
Understand management-accounting structure
Check relationships and units before choosing a formula.
Classify calculation errors
Separate journal, formula, sign, unit and arithmetic mistakes.