Bookkeeping Advanced | 2026

Mariia Irodiuk

Програма курсу

Lesson 1 - How to use Kwiga

Lesson 2 - Your Instructor

Lesson 3 - Course Plan

MODULE 1 — Accounting Recognition Rules

Lesson 1 - Review of accrual accounting

Lesson 2 - Recognition vs recording

Lesson 3 - Revenue recognition criteria

Lesson 4 - Expense recognition principles

Lesson 5 - Common recognition errors in real client files

Lesson 6 - Financial statement impact of incorrect recognition

MODULE 2 — Adjusting Journal Entries

Lesson 1 - Purpose of Adjusting Journal Entries

Lesson 2 - Prepaid expenses

Lesson 3 - Amortization & depreciation adjustments

Lesson 4 - Accrued expenses

Lesson 5 - Accrued revenues

Lesson 6 - Unearned/deferred revenues

Lesson 7 - Example

MODULE 3 — Long-Term Assets (Capital Assets)

Lesson 1 - Tangible vs Intangible assets

Lesson 2 - Property, Plant & Equipment

Lesson 3 - Capitalization rules

Lesson 4 - Depreciation methods

MODULE 4 — Long-Term Liabilities

Lesson 1 - Notes payable

Lesson 2 - Shareholder loans

Lesson 3 - Leasing basics (operating vs finance — bookkeeping view)

Lesson 4 - Other non-current liabilities

MODULE 5 — Share Capital Transactions

Lesson 1 - Corporate equity structure overview

Lesson 2 - Common shares

Lesson 3 - Preferred shares

MODULE 6 — Dividends & Equity Movements

Lesson 1 - Retained earnings concept

Lesson 2 - Cash dividends

Lesson 3 - Stock dividends

Lesson 4 - Dividend declarations vs payments

Lesson 5 - Share repurchases/buybacks

MODULE 7 — PRACTICE COMPANY #1 — Easy

MODULE 8 — Payroll Reporting

Lesson 1 - ROE (Record of Employment) — when and how

Lesson 2 - T4 preparation overview

Lesson 3 - T4 Summary (T4SUM)

Lesson 4 - Payroll remittance reconciliation

MODULE 9 — Sales Tax Reporting

Lesson 1 - Sales tax overview

Lesson 2 - GST/HST calculation logic

Lesson 3 - Input Tax Credits (ITCs)

Lesson 4 - PST calculation and filing

Lesson 5 - QST calculation and filing

Lesson 6 - Adjustments and Re-filings

Lesson 7 - GST/HST memoranda & PST bulletins

MODULE 10 — PRACTICE COMPANY #2 — Medium

MODULE 11 — Bookkeeping for Sales Platforms

Lesson 1 - Revenue Recognition & Platform Fees

Lesson 2 - Sales Tax on Platform Sales

Lesson 3 - Platform Reports & Reconciliations

Lesson 4 - Sales Platforms and QBO

MODULE 12 — Accounting for Manufacturing

Lesson 1 - Manufacturing vs service accounting

Lesson 2 - Inventory types

Lesson 3 - Cost of Goods Manufactured (COGM)

Lesson 4 - Cost of Goods Sold (COGS)

Lesson 5 - Job costing

Lesson 6 - Accounting differences by industry - short overview

MODULE 13 — PRACTICE COMPANY #3 — Advanced

MODULE 14 — Budgeting & Forecasting

Lesson 1 - Purpose of budgeting in business

Lesson 2 - Master budget components

Lesson 3 - Operating budgets

Lesson 4 - Flexible budgets

Lesson 5 - Capital budgeting basics

Lesson 6 - Tax considerations in budgeting

MODULE 15 — QBO Advanced

Lesson 1 - Automation rules & workflows

Lesson 2 - Rules

Lesson 3 - Recurring transactions

Lesson 4 - Managing multiple entities

Lesson 5 - Custom reports

Lesson 6 - Apps & integrations

Lesson 7 - Other

MODULE 16 — Exam

Lesson 1 - Careers in accounting

Lesson 2 - One day in accounting life

Lesson 3 - Resume

Lesson 4 - Interview