An applied foundation that moves learners from the accounting equation and double entry through the ledger, trial balance, statements, and professional workpapers while documenting evidence and ethical judgment at every step.
Coming soonFoundationArabic and English1,065 learning minutes
Audience
Who is this course designed for?
New graduates, early-career accountants, and professionals who need to rebuild a reviewable practical foundation before entering advanced simulations.
Modules
4
Applied tasks
24
Planned outcomes
What will the learner build?
Analyze an event's effect on the accounting equation and translate it into an explainable balanced journal entry.
Trace a transaction from source document to ledger and trial balance while recording evidence gaps.
Prepare adjustments and workpapers and map balances to statements without hiding differences or assumptions.
Form a professional conclusion that addresses integrity, objectivity, escalation, and review before approval.
Prerequisites
What learners need before starting
Ability to review professional documents in Arabic and English and document assumptions during application.
Course map
Planned modules, tasks, and tools
This map shows the course modules, tasks, and tools as planned before enrollment opens.
Module 1
Accounting Equation and Double Entry
Understand how an economic event affects equation elements and build a balanced entry that preserves debit and credit logic.
1
Diagnostic and concept map: Accounting Equation and Double Entry
Task brief
Review a short set of synthetic facts about Accounting Equation and Double Entry. Classify what is known and what needs evidence, then map an initial event-to-consequence path without exposing an answer or inventing facts.
Planned work tool: Journal practice labDuration: 25 learning minutesProfessional portfolio output: Accounting Equation and Double Entry diagnostic mapTask status: Coming soon
2
Interactive explanation and worked example: Accounting Equation and Double Entry
Task brief
Work through a staged synthetic Accounting Equation and Double Entry example: inspect evidence first, form an assumption, build the workpaper, and test consistency. Answer short checkpoints before each stage explanation is revealed.
Planned work tool: Trial balanceDuration: 40 learning minutesProfessional portfolio output: Accounting Equation and Double Entry worked-example analysisTask status: Coming soon
3
Evidence desk: Accounting Equation and Double Entry
Task brief
Receive a synthetic chart of accounts, opening balances, and event documents. Classify each account by nature, identify what each document supports, and map every event's effect on assets, liabilities, and equity before proposing any entry.
Planned work tool: Journal practice labDuration: 35 learning minutesProfessional portfolio output: Accounting Equation and Double Entry evidence registerTask status: Coming soon
4
Workpaper build: Accounting Equation and Double Entry
Task brief
Create teaching entries for supported events, explain each debit and credit, then post the movements to ledger accounts with document references and clear narration that prevents unrelated events from being combined into an untraceable line.
Planned work tool: Trial balanceDuration: 50 learning minutesProfessional portfolio output: Accounting Equation and Double Entry workpaperTask status: Coming soon
5
Independent unseen mission: Accounting Equation and Double Entry
Task brief
Receive a fresh synthetic pack not used in the example or guided practice. Identify missing evidence, choose a defensible treatment, build the output, and state a counterfactual showing when your conclusion would change.
Planned work tool: Trial balanceDuration: 60 learning minutesProfessional portfolio output: Accounting Equation and Double Entry unseen-mission outputTask status: Coming soon
6
Mastery check and review memo: Accounting Equation and Double Entry
Task brief
Review entry balance and the closing equation, then record any unsupported event or unsuitable account in an exception memo explaining the error's consequence and review owner without presenting a pre-approved conclusion.
Planned work tool: Trial balanceDuration: 45 learning minutesProfessional portfolio output: Accounting Equation and Double Entry mastery memoTask status: Coming soon
Module 2
Documents, Evidence, and the Accounting Cycle
Connect the transaction cycle to documents, approvals, cut-off, and recording flow before accepting it into the books.
1
Diagnostic and concept map: Documents, Evidence, and the Accounting Cycle
Task brief
Review a short set of synthetic facts about Documents, Evidence, and the Accounting Cycle. Classify what is known and what needs evidence, then map an initial event-to-consequence path without exposing an answer or inventing facts.
Planned work tool: Evidence checklistDuration: 25 learning minutesProfessional portfolio output: Documents, Evidence, and the Accounting Cycle diagnostic mapTask status: Coming soon
2
Interactive explanation and worked example: Documents, Evidence, and the Accounting Cycle
Task brief
Work through a staged synthetic Documents, Evidence, and the Accounting Cycle example: inspect evidence first, form an assumption, build the workpaper, and test consistency. Answer short checkpoints before each stage explanation is revealed.
Planned work tool: Journal practice labDuration: 40 learning minutesProfessional portfolio output: Documents, Evidence, and the Accounting Cycle worked-example analysisTask status: Coming soon
3
Evidence desk: Documents, Evidence, and the Accounting Cycle
Task brief
Triage a synthetic pack containing a request, order, performance evidence, invoice, and collection or payment notice. Identify each document's purpose, origin, sequence, and approval, separating independent evidence from duplicated, missing, or conflicting information.
Planned work tool: Evidence checklistDuration: 35 learning minutesProfessional portfolio output: Documents, Evidence, and the Accounting Cycle evidence registerTask status: Coming soon
4
Workpaper build: Documents, Evidence, and the Accounting Cycle
Task brief
Build a trace from event to document, journal record, and ledger, selecting the appropriate cut-off point from scenario facts. Stop recording when evidence is insufficient and document the required evidence request instead of inventing a date or approval.
Planned work tool: Journal practice labDuration: 50 learning minutesProfessional portfolio output: Documents, Evidence, and the Accounting Cycle workpaperTask status: Coming soon
5
Independent unseen mission: Documents, Evidence, and the Accounting Cycle
Task brief
Receive a fresh synthetic pack not used in the example or guided practice. Identify missing evidence, choose a defensible treatment, build the output, and state a counterfactual showing when your conclusion would change.
Planned work tool: Journal practice labDuration: 60 learning minutesProfessional portfolio output: Documents, Evidence, and the Accounting Cycle unseen-mission outputTask status: Coming soon
6
Mastery check and review memo: Documents, Evidence, and the Accounting Cycle
Task brief
Prepare a cycle-exceptions memo separating completeness, duplication, sequence, and approval failures from accounting-treatment errors and identify the action, owner, and evidence needed before recording and review can resume.
Planned work tool: Journal practice labDuration: 45 learning minutesProfessional portfolio output: Documents, Evidence, and the Accounting Cycle mastery memoTask status: Coming soon
Module 3
Ledgers, Adjustments, and Trial Balance
Reconcile account movements, prepare documented adjustments, and produce a trial balance that exposes rather than hides differences.
1
Diagnostic and concept map: Ledgers, Adjustments, and Trial Balance
Task brief
Review a short set of synthetic facts about Ledgers, Adjustments, and Trial Balance. Classify what is known and what needs evidence, then map an initial event-to-consequence path without exposing an answer or inventing facts.
Planned work tool: Evidence checklistDuration: 25 learning minutesProfessional portfolio output: Ledgers, Adjustments, and Trial Balance diagnostic mapTask status: Coming soon
2
Interactive explanation and worked example: Ledgers, Adjustments, and Trial Balance
Task brief
Work through a staged synthetic Ledgers, Adjustments, and Trial Balance example: inspect evidence first, form an assumption, build the workpaper, and test consistency. Answer short checkpoints before each stage explanation is revealed.
Planned work tool: Journal practice labDuration: 40 learning minutesProfessional portfolio output: Ledgers, Adjustments, and Trial Balance worked-example analysisTask status: Coming soon
3
Evidence desk: Ledgers, Adjustments, and Trial Balance
Task brief
Receive a synthetic general ledger, subledgers, preliminary trial balance, and support schedules. Reconcile account, period, and reference keys and identify missing or duplicated movements and balances that do not agree to their supporting record.
Planned work tool: Evidence checklistDuration: 35 learning minutesProfessional portfolio output: Ledgers, Adjustments, and Trial Balance evidence registerTask status: Coming soon
4
Workpaper build: Ledgers, Adjustments, and Trial Balance
Task brief
Build an adjustment pack linking every journal entry to a clear reason, evidence, and review reference, then post it to the ledger and rebuild the trial balance. Preserve pre- and post-adjustment views and record unresolved differences separately.
Planned work tool: Journal practice labDuration: 50 learning minutesProfessional portfolio output: Ledgers, Adjustments, and Trial Balance workpaperTask status: Coming soon
5
Independent unseen mission: Ledgers, Adjustments, and Trial Balance
Task brief
Receive a fresh synthetic pack not used in the example or guided practice. Identify missing evidence, choose a defensible treatment, build the output, and state a counterfactual showing when your conclusion would change.
Planned work tool: Trial balanceDuration: 60 learning minutesProfessional portfolio output: Ledgers, Adjustments, and Trial Balance unseen-mission outputTask status: Coming soon
6
Mastery check and review memo: Ledgers, Adjustments, and Trial Balance
Task brief
Review the trial balance for balance, account nature, and agreement to schedules, documenting adjustments that need approval, reversal, or follow-up in the next period and explaining their effect on downstream outputs.
Planned work tool: Trial balanceDuration: 45 learning minutesProfessional portfolio output: Ledgers, Adjustments, and Trial Balance mastery memoTask status: Coming soon
Module 4
Statements, Workpapers, and Professional Ethics
Connect the trial balance to statements and the close file while applying integrity, objectivity, documentation, and professional escalation.
1
Diagnostic and concept map: Statements, Workpapers, and Professional Ethics
Task brief
Review a short set of synthetic facts about Statements, Workpapers, and Professional Ethics. Classify what is known and what needs evidence, then map an initial event-to-consequence path without exposing an answer or inventing facts.
Planned work tool: Statement mapperDuration: 25 learning minutesProfessional portfolio output: Statements, Workpapers, and Professional Ethics diagnostic mapTask status: Coming soon
2
Interactive explanation and worked example: Statements, Workpapers, and Professional Ethics
Task brief
Work through a staged synthetic Statements, Workpapers, and Professional Ethics example: inspect evidence first, form an assumption, build the workpaper, and test consistency. Answer short checkpoints before each stage explanation is revealed.
Planned work tool: Evidence checklistDuration: 40 learning minutesProfessional portfolio output: Statements, Workpapers, and Professional Ethics worked-example analysisTask status: Coming soon
3
Evidence desk: Statements, Workpapers, and Professional Ethics
Task brief
Review a synthetic adjusted trial balance, account map, draft statements, support workpapers, and a message pressuring an unsupported presentation change. Trace each balance to its source and identify presentation, documentation, conflict, or bias issues requiring escalation.
Planned work tool: Statement mapperDuration: 35 learning minutesProfessional portfolio output: Statements, Workpapers, and Professional Ethics evidence registerTask status: Coming soon
4
Workpaper build: Statements, Workpapers, and Professional Ethics
Task brief
Build a map from the trial balance to statement lines and attach a workpaper showing aggregation, classification, differences, and open questions. Perform an independent self-review and record preparer and reviewer roles without altering evidence to satisfy a preferred result.
Planned work tool: Evidence checklistDuration: 50 learning minutesProfessional portfolio output: Statements, Workpapers, and Professional Ethics workpaperTask status: Coming soon
5
Independent unseen mission: Statements, Workpapers, and Professional Ethics
Task brief
Receive a fresh synthetic pack not used in the example or guided practice. Identify missing evidence, choose a defensible treatment, build the output, and state a counterfactual showing when your conclusion would change.
Planned work tool: Control matrixDuration: 60 learning minutesProfessional portfolio output: Statements, Workpapers, and Professional Ethics unseen-mission outputTask status: Coming soon
6
Unseen capstone: Statements, Workpapers, and Professional Ethics
Task brief
Complete a fresh synthetic capstone from start to finish. Submit the evidence register, assumptions, work product, self-review, and decision memo, then defend weaknesses and what could change your recommendation.
Planned work tool: Control matrixDuration: 90 learning minutesProfessional portfolio output: Statements, Workpapers, and Professional Ethics capstone fileTask status: Coming soon