This foundational course introduces students to the principles of double-entry bookkeeping and the legal-financial mechanics of Bills of Exchange (BOEs). Participants will learn how to systematically record business transactions using the accounting equation, understand the function of debits and credits, and construct complete journal and ledger systems. The course further explores how BOEs operate within commercial transactions, including their creation, endorsement, presentment, and settlement under the Uniform Commercial Code (UCC) and GAAP standards. Ideal for beginners, entrepreneurs, and professionals seeking a strong accounting and negotiable instrument foundation. Includes Basic Double Entry Bookkeeping and Bills of Exchange. Materials will be delivered after course completion to ensure full class participation—not just book purchases without engagement. Learn the proper accounting and bookkeeping to effectively use a Bill of Exchange.