Bookkeeping - it's history (cavemen?), double entry, whether the banks have lied to us, transactions, sources, the chart and period-end adjustments. This is a series of KnowHow papers filling the gap in the knowledge bank of so many. It is best used in tandem with the matching quizzes (one quiz per paper) and, along with the Examples, Exercises and Tests, forms Module 1 of the BeansTalk KnowHow course. No it won’t turn you into an accountant, but it will help you understand what they do.