Debits and Credits
*Course offered by Financial Training and Documentation, Office of the Controller
Course Description:
Debits and credits are the building blocks of any accounting system, including the University's General Ledger. This course presents the theory of debits and credits and demonstrates how they are represented in the GL. Participants learn how to interpret debits and credits as shown on accounting reports and how to create journal entries.
This course provides a number of hands-on exercises which, when complete, can be used as templates for reference.
This course is required in preparation for "Accounting at OSU." However, if you have prior knowledge of debits and credits, attendance at "Debits and Credits" is not required.
Prerequisites:
None.
Course Length:
Two four-hour sessions. The class is instructor-led, presented in a classroom setting.
Audience:
Anyone who needs to read reports issued by the General Ledger or input transactions to the General Ledger.
