Chapter 2 — Chart of Accounts & GL Entries
Discover how everyday business transactions become General Ledger (GL) entries and form the foundation of financial reporting. Learn how debits, credits and double-entry accounting record customer invoices, supplier payments, expenses and bank loans. Through practical examples, explore how GL entries connect to the Chart of Accounts, Profit & Loss and Balance Sheet. Understand posting dates, signed amounts and financial reconciliation. Designed for Data Engineers and aspiring Data Leaders, this lesson shows how to transform GL data into reliable Power BI and Microsoft Fabric financial models, investigate reporting discrepancies and deliver accurate, meaningful insights to CFOs and executives.
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