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If you’re a beginner eager to step into the world of accounting, Coursera’s ‘Accounting 104 – Bank Reconciliation & Correction Of Errors’ is an excellent starting point. This course, part of a comprehensive series, is thoughtfully designed for those with no prior knowledge of accounting. It offers a slow-paced, easy-to-understand approach that emphasizes real-life examples and practical skills. Students will learn essential concepts such as understanding discrepancies between Cash Book and Pass Book balances, calculating adjusted balances, and preparing bank reconciliation statements. Moreover, the course covers common types of errors—errors of omission, commission, principle, and compensating errors—and guides learners on passing correction entries in the general journal. The course is perfect for beginners aiming to build a solid foundation in bookkeeping and accounting. Although it moves at a gentle pace, this ensures thorough understanding, making it ideal for those who prefer a beginner-friendly learning environment. Highly recommended for aspiring accountants and bookkeepers looking to grasp core accounting processes before advancing to more complex topics.

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