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Understanding Debits and Credits


Adult / Professional Development -
2025-2026 CE School Year

In this course, you’ll explore the foundation of accounting and the five categories used in every business—Assets, Liabilities, Owner’s Equity, Revenue and Expenses. Every financial transaction falls into one or more of these categories.

Key topics include:

  • The accounting equation 
  • The five categories
  • Creating a chart of accounts to meet your business needs
  • Double-entry bookkeeping 
  • Recording debits and credits
  • Identifying, analyzing, and recording transactions using journal entries
  • Applying the cash basis accounting method

By the end of the course, you’ll have a solid understanding of essential accounting principles and practical skills to manage business finances effectively.

This course is included in the Bookkeeping Certificate course.

 February 2026 
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 April 2026 
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Instructor

Sharon deFonteny


Sharon deFonteny has a degree in Business Education with a concentration in Accounting and spent many years in Corporate America working in Accounting and Finance. For the past 5 years, she has created and taught online Business courses for Bucks County Community College. Her experience in business, as well as experience in teaching, has allowed her to help people understand the Accounting and Finance process. 

ADDECR01P26

  Sharon deFonteny


Online
Sun-Sat, Apr 6 - May 1
12:01 AM - 11:59 PM

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Min Age   18 yr.

Price: $ 195 00
ADDECR01W26

  Sharon deFonteny


Online
Sun-Sat, Feb 2 - Feb 27
12:01 AM - 11:59 PM

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Tu
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Sa

Min Age   18 yr.

Price: $ 195 00