This course equips bookkeepers with a practical, working understanding of the Balance Sheet—what it shows, how it is built from day-to-day bookkeeping, and how to keep it accurate through correct postings, reconciliations, and month-end adjustments. Learners will understand assets, liabilities, and equity, how the accounting equation drives the Balance Sheet, and how to present and review balances in a way that supports reliable reporting and South African compliance. The course includes realistic examples, common error corrections, and a step-by-step approach to preparing a complete Balance Sheet with supporting schedules.
