Course Description

Double-entry remains the foundation of accounting and its proper understanding will, therefore, remain essential, for as long as financial accounting is concerned with: Recording of data, Classifying and summarising data, and Communicating what has been recorded and summarised for financial planning and decision making.

Whenever you have a problem balancing your ledger, return to basics, return to double-entry rules, and you cannot go wrong.

This explanatory course was created to take you back to the basics and walk you through the process. It should only take about an hour and 30 minutes to complete and by the end of this course, you will have a quality understanding of double-entry bookkeeping.

What to expect:

  • An Introduction to Double-Entry Bookkeeping
  • Terminologies Explained 
  • Core principles of Double-Entry Bookkeeping 

Who this course is for:

  • Accounting students
  • Finance Professionals
  • Self-employed individuals who want to do their own bookkeeping

After completing this course, you will have a solid understanding of double-entry bookkeeping. By applying the concepts learned in this course, you will understand the processes.


The Techy Accountant
Chief J. O. Omuya B.Sc; M.Sc; FCCA; FCA; FCIT, MBIM; MNIM; D.Litt. etc [Co-Author, Business Accounting]

Chief J.O. Omuya attended Ahmadu Bello University (ABU), Zaria, where he graduated with a B.Sc degree in Accountancy with First Class Honors in 1977. He also obtained an MSc degree (Accounting & Finance) in 1980 from the same University. Between 1981 and 1982, Chief J. O. Omuya was at the Emile Woolf College of Accountancy London where he qualified as a Chartered Accountant (ACCA).

Chief J. O. Omuya was a lecturer at the Ahmadu Bello University, Zaria between 1978-1984. He and Frank Wood Co-Authored the book, Business Accounting 1 and 2. He was conferred with the degree of Doctor of Letters (D.Litt) Honoris Causa at the maiden convocation of Kogi State University, Anyigba in March 2005. 

He is a member/Fellow of the following professional bodies:

• Institute of Chartered Accounts of Nigeria

• Chartered Association of Certified Accountants, UK

• Chartered Institute of Taxation of Nigeria

• Nigerian Institute of Management

• The British Institute of Management, UK