Advanced and capstones
Multi-currency, audit, statements, reconciliation.
6 hands-on lessons in this topic. Read each one free, then practice it on a real double-entry ledger in the lab.
- Lesson 20
The trial balance (capstone)
Sum all debits, sum all credits, prove they're equal.
- Lesson 21
Multi-currency FX swap
Each currency is its own balanced book. Conversions take two entries.
- Lesson 22
Audit trail with structured metadata
WHO did it, WHAT triggered it, WHY, and the dedup key.
- Lesson 23
The audit (capstone)
Three bugs. Three diagnoses. Three corrective entries.
- Lesson 24
Account statements
A statement is a VIEW of the ledger, not stored data.
- Lesson 25
Bank reconciliation
Your ledger and your bank's ledger will disagree. Reconcile them.