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Understanding Double Entry to Trial Balance - Part 1

An Interactive 5-Day Training Course

Understanding Double Entry to Trial Balance - Part 1

The Essentials to Financial Statements

NASBA
Classroom Schedule
Date Venue Fees
11 - 15 May 2026 Dubai $ 5,950
28 Sep - 02 Oct 2026 London $ 5,950

Course Summary

Accounting is an essential function in every organisation, and producing accurate financial reports begins with the foundational double entry system. This training course focuses on how business transactions are identified, processed, and recorded in accounting ledgers, and how these recordings form the basis of trial balances and subsequent financial statements. The Understanding Double Entry to Trial Balance – Part 1 training course equips participants with clear insight into practical accounting processes, enabling them to convert raw transaction data into organised financial records for management and stakeholder use.

Participants will explore the sources of transactions, elements of accounting, ledgers, balances, and how to extract and interpret trial balances. The training course emphasises both the theoretical concepts and their application, helping professionals improve accuracy and reduce errors in financial record-keeping. By mastering the double entry system and trial balance preparation, professionals strengthen their ability to understand the impact of transactions on financial statements and support organisational decision-making with reliable accounting information. The Understanding Double Entry to Trial Balance – Part 1 training course prepares participants to confidently handle core accounting tasks that underpin financial reporting.

Skills & Competencies

From this Understanding Double Entry to Trial Balance – Part 1 training course, participants will develop the following key skills and competencies:

  • Transaction identification and analysis
  • Ledger posting and recording accuracy
  • Trial balance extraction capability
  • Understanding accounting elements effects
  • Financial statement preparation awareness
  • Core double entry accounting proficiency

Key Learning Outcomes

At the end of Understanding Double Entry to Trial Balance – Part 1 training course, you will learn to:

  • Understand the impact of transactions on the elements of accounting.
  • Process transactions to their respective ledgers.
  • Analyse account balances and statements of account.
  • Understand the credit system under which businesses operate.
  • Extract a Trial Balance from accounting ledgers.

How You Will Learn

Learning in this training course develops through a combination of lectures and practical exercises. Participants will engage in real applications of accounting principles as they record transactions, post to ledgers, and extract trial balances. Reflective practice and hands-on exercises build confidence and capability to apply double entry and trial balance techniques back in the workplace.

Who should Attend?

This Understanding Double Entry to Trial Balance – Part 1 training course is suitable to a wide range of professionals but will greatly benefit:

  • Accounts payable, receivable and general ledger staff
  • Accounts managers
  • Procurement and inventory managers
  • General managers
  • Non-accounting executives
  • Human resources personnel
Course Outline
Day 1

Introduction to the Accounting systems and Elements of Accounting

This day establishes the fundamentals of accounting systems and their key elements. Participants will explore types of accounting, departmental roles, transaction impacts, and the structure of financial statements. The topics covered will include:  

  • Types of Accounting and their differences
  • The roles of the Accounting Departments
  • Discussion of the Elements of Accounting
  • Introduction of the Financial Statements
  • Transactions and their impact
  • Systems of Accounting and their effects
Day 2

Processing Transactions to Ledgers

This day focuses on identifying accounting elements from transactions and recording them in the appropriate ledgers. Participants learn how the double entry system records capital, expenditures, revenues, and expenses. The topics covered will include:   

  • Ledgers and Statement of Accounts
  • Identifying Elements of Accounting from Transactions
  • Effects of the Transactions
  • Double Entry accounting systems
  • Capital and Revenue Expenditure
  • Recording transactions to their respective ledger
Day 3

Processing Transactions to Ledgers Continued..

This day continues ledger postings through common transaction examples, such as inventory sales, asset purchases, and owner transactions. Participants engage with examples that reinforce practical posting skills. The topics covered will include:   

  • Injection of Capital by the Owner (s)
  • Purchase of Inventory
  • Purchase of Non-Current assets
  • Sale of Inventory
  • Purchase and Sale on Credit introduction
  • Payment of Expenses
  • Drawings by the Owners
  • Refunds
Day 4

Extracting and Interpreting the Trial Balance

This day teaches how to balance ledgers and convert ledger accounts to trial balances. Participants practice identifying errors and interpreting the information for financial reporting. The topics covered will include:   

  • Balancing a ledger
  • Conversion of Ledger to Statement of Account
  • Group Exercise with a real-life example
  • Extracting the Trial Balance from Example
  • Errors with the Trial Balance
  • Trail Balance to Financial Statements
Day 5

Books of Prime Entries and Accounting for the Credit Systems

This day explores books of prime entry, control accounts, and reconciliation of ledgers, along with credit risk principles. Participants examine receivables, payables, and reconciliation techniques. The topics covered will include:   

  • Credit Risk Due Diligence for customers
  • Granting Credit
  • Books of Prime Entries and their effect
  • Control Accounts
  • Receivables and Payables Ledgers
  • Posting Transactions from the Books of Prime Entry
  • Reconciliation of Ledgers to Control Accounts
Certificates
  • On successful completion of this training course, GLOMACS Certificate will be awarded to the delegates.
  • Continuing Professional Education credits (CPE): In accordance with the standards of the National Registry of CPE Sponsors, one CPE credit is granted per 50 minutes of attendance.
Providers and Associations

Endorsed Education Provider

NASBA

In Association With

Options & Brochure
Related Categories
Finance & Budgeting
Related Certificates
NASBA

Customisation & In-House Delivery

Delivering this training course in-house enables organisations to tailor the double entry and trial balance concepts to their own accounting systems, processes, and reporting conventions. Customisation supports teams to work with their actual transactions and accounts, strengthening the practical relevance and direct application of the learning to organisational needs.

Why Choose Saudi GLOMACS?

Saudi GLOMACS is the official Saudi Arabian division of GLOMACS International (glomacs.com), delivering internationally recognised training courses both within Saudi Arabia and across international locations. Our training courses are aligned with the highest professional and institutional standards, supported by a strong understanding of the professional landscape in Saudi Arabia and access to global expertise.

Saudi GLOMACS enables professionals and organisations to strengthen leadership, capability, and long-term excellence through consistently high-quality learning experiences.

Official Saudi Presence

Official Saudi Arabian division of GLOMACS with established global credibility.

International Benchmarks

Internationally benchmarked training courses aligned with professional best practices.

Trusted Across Sectors

Trusted by professionals and institutions across public and private sectors.

Flexible Delivery

Training courses delivered within Saudi Arabia and across international locations.

Additional Benefits of this course for Organisations and Professionals in Saudi Arabia

Organisations & Professionals in KSA will have the following additional benefits from this Understanding Double Entry to Trial Balance – Part 1 training course:

  • Stronger accuracy in financial recording
  • Reduction in posting and reporting errors
  • Better interpretation of account impacts
  • Greater confidence in financial data usage
  • Enhanced ability to support financial management
  • Improved foundation for further accounting skills
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Frequently Asked Question

No. Saudi GLOMACS delivers courses in Saudi Arabia and internationally, including delivery across Europe and Asia. This allows organisations and professionals to access training both locally and abroad.

No. While governance and leadership are part of the portfolio, Saudi GLOMACS delivers training across the entire business and professional lifecycle, including administrative, technical, legal, regulatory, and sector-specific training.

No. Our training courses are delivered globally through international locations and online platforms, enabling participants from Saudi Arabia and around the world to learn together. This global delivery approach ensures exposure to diverse perspectives, international best practices, and cross-cultural insights while maintaining strong relevance to regional and organisational needs.

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Yes. Saudi GLOMACS designs and delivers bespoke in-house training tailored to organisational objectives, sector requirements, and workforce needs. Training can be delivered in Saudi Arabia or internationally, depending on requirements.

Yes, in-house and customised strategy training courses are available to support organisations seeking tailored strategic capability development. These courses can be aligned with your industry context, organisational challenges, and long-term strategic objectives.

For further details or to discuss customisation requirements, you may call or WhatsApp +966 (54) 286 8546 or email [email protected] . You can also submit a detailed enquiry through our in-house training page at: https://sa.glomacs.com/in-house-seminars

If you would like further information about these training courses, our team is available to provide professional guidance and support. We are pleased to assist with course selection, the registration process, and any other related enquiries.

For personalised assistance or detailed enquiries, please contact our team on +966 (54) 286 8546 or email us at [email protected]

Courses delivered in Saudi Arabia are adapted to reflect local regulatory frameworks, organisational structures, sector conditions, and professional expectations. This ensures training is relevant, practical, and aligned with Saudi workplace realities.

GLOMACS has been delivering professional training for over thirty years, with courses delivered across Europe, the Middle East, Asia, and other international markets.

Saudi GLOMACS combines three decades of global training experience with a clear focus on Saudi market relevance. This allows it to deliver training that is both internationally credible and locally applicable, across a broader range of disciplines than niche or single-focus providers.

Saudi GLOMACS is a Saudi-based professional training provider delivering courses tailored to the Saudi market and applicable internationally. It operates within the global GLOMACS framework and draws on more than three decades of international training experience.

Saudi GLOMACS offers professional training across a wide range of disciplines, including administration, leadership and management, governance and regulation, law, oil and gas, energy, engineering, finance, digital technologies, and sector-specific specialisations.

Training supports professionals across all career stages, from operational roles to specialist and senior responsibilities.

Participants include professionals from public sector, semi-government, and private sector organisations, across a wide range of roles and industries. Attendees range from administrative and operational professionals to technical specialists, managers, and senior decision-makers.

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