T-Level FinanceYears 12–13Finance and Accounting

Financial accounting — double-entry bookkeeping

T-Level: Finance: Financial accounting — double-entry bookkeeping

What you'll learn

  1. 1

    Imagine you're running a lemonade stand 🍋. Every time you sell a cup, you get money in your cash box. But you also need to write down where that money came from — that's double-entry bookkeeping!

  2. 2

    How many accounts are affected in a double-entry transaction?

  3. 3

    You sell a cup of lemonade for £2 cash. Let's record it!

  4. 4

    Now you buy lemons for £5 cash. Drag the amounts to the correct sides.

  5. 5

    When you buy lemons with cash, which account is DEBITED?

  6. 6

    You borrow £100 from your mum to buy more lemons. How do we record this?

  7. 7

    What is the golden rule of double-entry bookkeeping?

Practise Financial accounting — double-entry bookkeeping with Whizlo

Free AI-tutored lessons, unlimited practice questions, and progress tracking for ages 16–18. Aligned to the UK National Curriculum.