Understanding debit and credit
How do T accounts work ?
  • Booking transactions - Accounting production: Know how to implement the accounting processes within his/her scope of responsibility (personnel costs, PM purchasing, other purchases, investments, inventories, product sales, other sales, financial and treasury operations, declarations to third parties)
  • Operational flows and processes -

Target audience

- HR and actuaries
- Managers non-financial
- Members of the legal department
- Non-financial Managers
- Non-financial members of the Executive Committee
- Purchasing Managers
- Sales and marketing managers

X day

New training


No prerequisite. This training is perfect for non-financial managers who want to finally understand the basic mechanism of accounting: double-entry bookkeeping: debit – credit.


  • Understand that accounting records transactions
  • Know how to apply the concept of origin and destination with no doubts
  • Know how to account for simple transactions (with and without cash impact)

Detailed content

1 Mobile learning MOOC format (20 minutes)

Video 1: the basics

  • Accounting records transactions. A transaction is defined by an origin and a destination. By convention, origin is credit and destination is debit. The concept of balance.
  • Case study: accounting for simple cash

Video 2: the next step

  • Some transactions do not have a cash impact (e.g.: credit purchases or sales).
  • Case study: accounting for simple non-cash transactions

Why should you attend?

Finance relies heavily on accounting. To understand the mechanism of double-entry bookkeeping, is to become really comfortable with Finance, which then allows to grow on the topic.
Often considered off-putting, the subject is treated in this e-learning with engaging videos and practical case studies that you can follow at your own pace and as many times as you want, until you are finally at ease.

Training methods and assessment

This training is 100% online on FinHarmony’s platform.

  • The module is built in a MOOC format in a lively and dynamic style: an educational video, followed by mini cases. An assessment quiz at the end of each module allows you to check that the key points are remembered.
  • Learning can be spread over the entire length of the subscription period (3 months) at the learner’s choice. Once completed, the module can be consulted at will until the end of the subscription..
  • Technical and learning support: Our forum allows participants to exchange with a trainer.
  • A FinHarmony certificate is awarded to participants upon completion of the module.


75 € Excl. VAT

Access to the course during: 3 months
Starting date: Learner’s choice

This training can be tailored to your company.
+331 53 17 39 00 – formation@finharmony.net