Pastel Introduction to Bookkeeping - Online Training This programme introduces you to the basic bookkeeping principles, detailing how to record various transactions, the double entry system, how to use debits and credits, and recording cash and credit transactions.Content of course,Introduction, The Accounting Equation, Working with VAT,Transactions within a business,Source Documents, Recording cash transactions Recording credit transactions, Periodic and Perpetual Inventory systems, Conclusion. This course is aimed at those people who would like to develop an understanding of the bookkeeping process, and to learn how assets, liabilities and owners’ equity affects a company. The Training Shop has B-BBEE Status Level of “Level Four Contributor”