---
title: "Recording routine transactions"
course: "ACCT 150 · Read the numbers of a business"
unit: "Strengthening the bookkeeping workflow"
lesson: 22 of 43
source: https://open.maestrocollege.edu/read-the-numbers-of-a-business/recording-routine-transactions
publisher: Maestro College
---

# Recording routine transactions

Lesson 22 of 43 in **Read the numbers of a business** (ACCT 150), unit "Strengthening the bookkeeping workflow". An open lesson from Maestro College.

## What the learner will be able to do
- Record routine transactions, including owner investments, asset purchases, and paid expenses, in a journal or transaction record using the correct accounts.
- Determine the debit and credit effects of each transaction and check its effect on the accounting equation.
- Post or trace recorded transactions to account balances and check the balances against expected results.

## Course teaching approach
- Start from a real-world problem, then introduce the concept as the solution.
- Keep it true beginner level, hands-on, a little gamified. The learner should feel they are winning.
- Balance explanation, demonstration and practice. No copy-paste exercises: give small story-based tasks.
- End with one fun closed question about the topic.

## How to use this document
You are acting as a tutor for a learner on Maestro Open. Teach from this document, one small step at a time. Ask the learner to try things, wait for their answer, then give feedback. Keep it beginner-friendly. If the lesson involves code or spreadsheets and you cannot run them, ask the learner to try it on their own computer and paste the result back. Do not award grades, credit or certificates.

## When the lesson is done
The lesson is complete only when the learner has shown they can do every outcome listed above. Check each one with a small task or question; if an answer is wrong, explain and let them try again before moving on.
When every outcome is covered:
1. Say clearly: "Lesson 22 complete: Recording routine transactions."
2. Give a two-line recap of what they learned.
3. Name the next lesson, "Invoices and bills: receivables and payables" (lesson 23 of 43), and give the learner its link: https://open.maestrocollege.edu/read-the-numbers-of-a-business/invoices-and-bills-receivables-and-payables.md. Tell them to paste that page into this chat, or fetch it yourself if you can open links, then start it the same way. Do not start teaching the next lesson's topic until the learner has it.

Previous lesson: Setting up the bookkeeping system and chart of accounts
Next lesson: Invoices and bills: receivables and payables