Bookkeeping and Double-Entry Fundamentals

FSMQC Bookkeeping and Double-Entry Fundamentals focuses on practical application: record transactions, prepare journals and ledgers, and reconcile a trial balance through practical exercises.
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Catalogue code: ACC-001. Contact FSMQC to confirm the course dates, entry requirements, delivery language and applicable assessment route.

Record transactions, prepare journals and ledgers, and reconcile a trial balance through practical exercises.

Accounts and finance staff

Module 1. Recording business transactions
Distinguish business and personal transactions, assets, liabilities, equity, income and expenses. Interpret invoices, receipts and credit notes before deciding how an entry should be recorded.
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Module 2. Double-entry and journals
Apply debit and credit rules to purchases, sales, receipts, payments and simple adjustments. Explain how each entry preserves the accounting equation and retain a traceable source reference.
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Module 3. Ledgers and trial balance
Post journal entries to ledger accounts and calculate balances. Prepare a trial balance and distinguish errors that affect its agreement from errors that remain undetected.
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Module 4. Reconciliation and correction
Compare cash-book and bank records, identify timing differences and investigate unexplained items. Correct errors with an audit trail rather than overwriting the original evidence.

FSMQC uses instructor-led explanation, guided discussion and course-specific applied practice.
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Complete a transaction pack, journals, ledgers, trial balance and bank reconciliation; explain and correct identified errors. Use a knowledge check and an individual task. Approve the assessment rubric and completion criteria before delivery.
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Assessment follows the approved course requirements and individual practical tasks.

Training centre opening hours: Monday-Friday, 08:00-17:00. International venue times are local and confirmed before booking.
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Daily sessions are arranged within the opening hours, with up to 7.5 learning hours and 1.5 hours of breaks on a full day. Shorter courses and final days finish once the required learning and assessment hours are complete.
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Catalogue duration reference: 12 contact hours / 2 days. Required contact/learning hours are retained; scheduled days may be adjusted. Total qualification time and independent study are not automatically classroom hours.
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2026 proposed cohort 1: 02 Nov 2026, 03 Nov 2026. Venue: Abu Dhabi, UAE (venue to confirm).
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Dates before 23 October 2026 are historical planning entries, not confirmation of completed delivery. Contact FSMQC for current availability and written confirmation before making travel arrangements.
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Other eligible locations may be requested in UAE, UK, Australia or Egypt, subject to course-specific delivery approval and venue availability.

Contact FSMQC for current course fees and a written quotation. The quotation confirms dates, delivery language, learning materials, assessment arrangements and applicable charges before enrolment.