General Ledger and Month End Procedures

Course code:	27-SS-014
Dates:	July 6-31, 2026 Alternate Course Dates
Hours:	16.00
Location:	Online
Instructor:	Sharon DeFonteny
Fee:	$195.00

Description

Understanding how to manage the general ledger is essential to maintaining accurate financial records and preparing for month-end closing. In this hands-on course, you’ll learn how to post journal entries correctly, ensure the general ledger balances, and prepare trial balances that reflect the financial position of a business.

You’ll practice identifying and correcting errors, posting adjusting entries, and verifying that all transactions align using an adjusted trial balance. The course also walks you through the essential steps of monthly bank reconciliations, helping you align internal records with actual account activity.

Whether you’re just starting out in bookkeeping or need a refresher on month-end procedures, this course offers the practical tools and structure to close the books confidently.

Course Outcomes

Explain the purpose and function of the general ledger, and post journal entries to the appropriate accounts.
Prepare an unadjusted trial balance and verify that debits and credits are equal.
Identify common posting errors and determine how to create and record correcting entries.
Create adjusting entries for accruals, deferrals, and other period-end adjustments.
Post correcting and adjusting entries to the general ledger and prepare an adjusted trial balance.
Perform monthly bank reconciliations to verify financial accuracy and identify discrepancies.
Apply critical thinking skills to troubleshoot unbalanced ledgers and ensure financial statements are reliable.

Who Should Take This Course?

Aspiring bookkeepers looking to strengthen their understanding of general ledger operations
Small business owners and entrepreneurs who manage their own finances
Office managers and administrative professionals responsible for monthly financial recordkeeping
Accounting students or early-career professionals preparing for real-world financial closing tasks
Anyone needing a refresher on month-end procedures, adjusting entries, and reconciliations

Notes

Registration Deadline: Participants can register up to 5 days after the course begins.

Course Access: Offered in partnership with LERN. Log in 24/7—no live meetings.

Course Format: Weekly units include readings, audio-slide lectures, self-quizzes, and discussion forums.

Tips for Success: Log in 2–3 times a week and contribute 2–3 thoughtful posts per unit for the best experience.

Recognized Credentials: Earn nationally recognized CEUs from the Learning Resources Network (LERN), a 501(c)(3) nonprofit association—perfect for meeting professional development goals or licensure requirements.

Cancellation/Refund Policy: VCU Continuing and Professional Education offers this class/certificate in partnership with LERN. Therefore, you may cancel your registration up until you receive your login and password from LERN and receive a full refund minus any credit card processing fees. Cancellations must be received via email at ocpe@vcu.edu
In the unlikely event that this program is cancelled or postponed due to insufficient enrollments or unforeseen circumstances, the university will fully refund registration fees, but cannot be held responsible for any other expenses, including change or cancellation charges to include but not limited to airlines, hotels, travel agencies, or other organizations.

Online courses offered with the Learning Resources Network (LERN) continue to run, as scheduled during inclement weather. If there are changes to meeting status, you will receive an email at the address you provided upon registration informing you of the cancelation.

*exempt-this offering is ineligible for waiver use

Student/Participant Conduct:
Participants are subject to all university policies applicable to students, unless a specific university or VCU Continuing and Professional Education policy explicitly states otherwise. University policies governing students are available at https://vcu.public.doctract.com including:
Interim Student Code of Conduct
Honor System and Standards of Academic Conduct
Preventing and Responding to Discrimination
Title IX Sexual Harassment Policy-Interim
Sex-Based Misconduct Policy-Interim

For Academic Accommodations, please visit https://ocpe.vcu.edu/courses/policies.html#accommodations

There are still openings remaining at this time.