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The basic accounting short course for small business was put together as a quick survival guide for accounting neophytes.  As small business owners  most of us understand debit and credit and the concept of Journals and Ledgers, some of us missed the formal organization of an accounting course.  The course starts with the very basics of accounting and builds up to the trial balance. The next part of this course will review the 3 financial statements including the balance sheet, the P&L and the statement of cash flows.