A Bookkeeping 101 course typically covers fundamental concepts and practices related to bookkeeping, providing a solid foundation for individuals new to accounting or those looking to enhance their bookkeeping skills. Here are the subjects commonly covered in a Bookkeeping 101 course:

1. Introduction to Bookkeeping:
   • Definition and role of bookkeeping in business.
   • Distinction between bookkeeping and accounting.
2. Basic Accounting Principles:
   • Overview of key accounting principles, such as the accrual basis and cash basis of accounting.
   • Understanding the accounting equation.
3. Chart of Accounts:
   • Explanation of the chart of accounts and its role in organizing financial transactions.
   • Creation and customization of a chart of accounts.
4. Double-Entry Accounting:
   • Concept of double-entry accounting and how it ensures accounting accuracy.
   • Debits and credits, and their impact on accounts.
5. Financial Transactions:
   • Recording various financial transactions, including sales, purchases, and expenses.
   • Understanding source documents (invoices, receipts, etc.) and their importance.
6. Journal Entries:
   • Creating and understanding journal entries to record transactions accurately.
   • Practice with different types of journal entries.
7. Ledgers and Subsidiary Ledgers:
   • Definition and purpose of ledgers.
   • Use of subsidiary ledgers for detailed tracking of specific accounts.
8. Trial Balance:
   • Explanation of the trial balance and its role in ensuring accounting accuracy.
   • Identifying and correcting errors using the trial balance.
9. Bank Reconciliation:
   • Performing bank reconciliations to match bank statements with company records.
   • Identifying and resolving discrepancies.
10. Financial Statements:
    • Overview of financial statements, including the income statement and balance sheet.
    • Analysis and interpretation of financial statements.
11. Budgeting Basics:
    • Introduction to budgeting concepts and its importance in financial planning.
    • Creating basic budgets for income and expenses.
12. Payroll Accounting:
    • Understanding payroll accounting, including salary calculations, tax withholdings, and deductions.
    • Recording payroll transactions.
13. Depreciation:
    • Definition and understanding of depreciation.
    • Methods of calculating and recording depreciation.
14. Closing the Books:
    • Importance and process of closing the books at the end of an accounting period.
    • Preparation for the next accounting period.
15. Ethics and Professionalism in Bookkeeping:
    • Discussion of ethical considerations in bookkeeping.
    • Professional conduct and responsibilities.

These subjects provide a comprehensive introduction to bookkeeping, covering essential concepts and practical skills needed to maintain accurate financial records. The course aims to equip individuals with the knowledge required to perform basic bookkeeping tasks and contribute effectively to a company’s financial management.