Accounting: further study

Here are some useful links to learn more about bookkeeping, accounting and finance in general, beyond the Accounting basics for PTA users.

General

• Wikipedia: Accounting, Bookkeeping, Double-entry bookkeeping system, General journal etc.
• Accounting 101 (PDF, edo.ca)
• Accounting For Dragons why you should know accounting
• Cliffs Notes: Accounting Principles I, Accounting Principles II
• Bean Counter - tutorials, such as So, you want to learn Bookkeeping!. This has been recommended on the ledger list and on HN.
• Accounting Coach
• Accounting Basics
• Guru 99 Accounting Tutorials
• principlesofaccounting.com
• Double Entry Bookkeeping discussion by software developers at the WikiWikiWeb
• Winning Financially is Simple and other good episodes from the YNAB Podcast
• Back to the Stone Age: Low-Tech Expense Tracking Get Rich Slowly
• Track Every Penny You Spend Get Rich Slowly
• I’ve Tracked My Expenses — Now What? Get Rich Slowly
• A Slow-Tech Approach to Tracking Spending
• Your Financial Network Map
• The Accountancy Model and The Accountancy Model Examples - two free books by Tim Riley
• Gnucash and double entry accounting - double entry accounting introduction with examples
• Accounting for Computer Scientists
• Tutorial on multiple currency accounting by Peter Selinger
• Financial Statements: A Beginner’s Guide
• Finances 2: Guide nice PTA-applicable intro from this mac/iphone app. Recommended.
• Solarpunk

Video

• Accounting course by Prof. Krug 2011
• Khan Academy: Accounting and financial statements
• Tea Leaves’ Double-Entry Bookkeeping and Counting Like It’s 1479 playlists. Warning, these are not in good didactic order, so pick and choose. Eg :
  • Double Entry Bookkeeping for Personal Finance - excellent intro
  • Stock Transactions for Double-Entry Bookkeeping
  • (More) Stock Transactions for Double-Entry Accounting

Theory

• On Double-Entry Bookkeeping: The Mathematical Treatment David Ellerman 2014, http://www.ellerman.org/double-entry-bookkeeping
• Algebraic Models for Accounting Systems - recommended on twitter
• Momentum accounting and triple-entry bookkeeping
• Essence of Accounting “A logical description of the record to report process: accounting, reporting, auditing, analysis”, Charles Hoffman 2020

History

• History of Accounting, Wikipedia
• From accounting to negative numbers: A signal contribution of medieval India to mathematics, Accounting Historians Journal 1998
• The Vanished Grandeur of Accounting & discussion, Boston Globe
• How the world’s first accountants counted on cuneiform, BBC News
• The Significance of Ancient Mesopotamia in Accounting History
• Mesopotamian Tablet Collection, Spurlock Museum
• Ledger Art
• Etymological observations on some accounting terms