GAAP & Double-Entry Bookkeeping

Coursera connects accounting principles with the journal entries used in daily bookkeeping. Accrual and matching concepts provide reasons for recording a transaction in a particular period. It suits learners who want to explain an entry using the underlying rule and keep the accounting equation balanced through recurring, adjusting and closing work.

What you will learn

• Connect GAAP principles with transaction analysis.
• Record recurring and adjusting entries.
• Explore closing entries and the accounting equation.

Who this suits

Beginners with basic business concepts and familiarity with financial statements. Identify the accounting context of the examples before applying a rule in another jurisdiction.

Before you enroll

Check which accounting framework, jurisdiction and software edition the examples use. Desktop and online QuickBooks workflows differ, and software access may be a separate cost. Use invented transactions for practice, preserve an audit trail for corrections and verify current tax or payroll requirements separately. A completion certificate is distinct from a professional bookkeeping qualification.

Coursera offers paid enrollment or subscription access. Check the enrollment screen for assessment and certificate terms, trials and any financial-aid options. Provider access terms can change; review them before paying.

Put it into practice

Create an invented prepaid expense and accrued liability. Write the initial and adjusting entries, explain the period each belongs to and show that the accounting equation remains balanced.

Source and review

This overview is based on the provider's published information, checked on 12 October 2026. It is an editorial assessment, not a claim that we completed the resource. Time filters are approximate study ranges; projects and exercises can take longer.

View the curriculum and current access options at Coursera.

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