FOLIO 02 · THE LEDGER SHELVES
12 recorded courses and 3 routes that take several courses in order. Each one starts from a problem you may recognise.
A/C 1000
You have never posted a journal and the words debit and credit still sound like opposites of each other.
3 courses · 1 route
NOM 1090 · Route
“I want to learn bookkeeping properly, in order, and stop collecting random videos.”
One ordered route through double entry, reconciliation, cloud software, VAT and self assessment, following the same small business for a whole year.
NOM 1010 · Course
“Every tutorial assumes I already know which side the debit goes on.”
NOM 1020 · Course
“The bank says one number, the books say another, and I fix it by typing in a difference.”
NOM 1030 · Course
“I bought the software and now it asks questions I cannot answer.”
SHELF BALANCE · A/C 1000
A/C 2000
You run a business, the receipts live in a shoebox and the VAT return arrives faster than you would like.
3 courses
NOM 2030 · Course
“Every January I spend a weekend turning a carrier bag of paper into a tax return.”
Records through the year, allowable expenses, the self-employment pages, payments on account and what Making Tax Digital for Income Tax changes for sole traders.
NOM 2010 · Course
“I press submit on the VAT return every quarter and hope.”
NOM 2020 · Course
“Someone told me the flat rate scheme would save money and I never checked.”
SHELF BALANCE · A/C 2000
A/C 3000
People are paid by you, or soon will be: PAYE, National Insurance, pensions and the monthly submission.
3 courses · 1 route
NOM 3090 · Route
“Payroll landed on my desk and I would like to understand all of it, not one form at a time.”
PAYE, National Insurance, statutory payments, pensions, benefits and the year-end, in order, with one employer’s payroll run for a whole year.
NOM 3010 · Course
“We are about to hire our first employee and nobody here has run a payroll.”
NOM 3020 · Course
“The pension letter said we have duties, and I am not sure we have met any of them.”
NOM 3030 · Course
“April arrives and so do the questions about P60s, company cars and payrolling benefits.”
SHELF BALANCE · A/C 3000
A/C 4000
The books are kept. Now they need to become accounts, a tax return and numbers someone can decide with.
3 courses · 1 route
NOM 4090 · Route
“I want to look after other people’s books, and I need the whole picture first.”
Everything on the shelves in one ordered route: bookkeeping, VAT, payroll, pensions, self assessment, year-end accounts and management reporting.
NOM 4010 · Course
“I can keep the books all year, but I do not know how to turn them into accounts.”
NOM 4020 · Course
“Our company has a filing deadline and the only person who understands it has left.”
NOM 4030 · Course
“The accounts tell me what happened last year; I need to know what happens next month.”
SHELF BALANCE · A/C 4000
