The audio library · all free
Every chapter of the Bookkeeping Practice Workbook 2026–2027 carries a printed code pointing at its lesson here — 14 tracks, about 63 minutes, plain words throughout, each one talking through the chapter's hardest worked example. Audio supplements the printed worked answers; it never holds an answer the page doesn't. All audio on this site is free, with the workbook or without it.
Chapter 1 · about 4 min
How to use a practice workbook, how the free audio works, and a first meeting with Bright Start Cleaning LLC — the small cleaning company whose books you will keep for a simulated first year.
Chapter 2 · about 5 min
Accounts, money in and money out, and debits and credits explained in plain words first — the technical term always comes after the plain one, never before it.
Chapter 3 · about 4 min
Building Bright Start's chart of accounts line by line: what each account is for, what goes in it, and the accounts a small service business does not need.
Chapter 4 · about 5 min
The first month, entry by entry — the owner putting money in, the first invoices, the first bills — every entry worked in full beside the practice space.
Chapter 5 · about 5 min
Invoices, payments, and deposits, worked step by step — including recording a customer refund in the books, with the entry shown in full.
Chapter 6 · about 5 min
Bills, rent, supplies, and paying for help — and the line beginners blur most: an owner draw is not owner pay, and the books treat them differently.
Chapter 7 · about 5 min
The skill clients pay for: two full bank reconciliations worked end to end, then drills — matching the books to the bank until the difference is explained to zero.
Chapter 8 · about 4 min
One employee on the books: the wage, withholding, and employer-tax entries, worked in full. The books only — deposits and filings carry their own rules and route to a professional.
Chapter 9 · about 4 min
Collecting and recording sales tax without mixing it into income, and the calendar habit that keeps a filing date from becoming a surprise.
Chapter 10 · about 4 min
The close checklist in order: what gets checked, what gets adjusted, and accruals (work done, bill not yet sent) in plain words.
Chapter 11 · about 5 min
Building the profit-and-loss statement and the balance sheet from Bright Start's year — and the trial balance ties, so you can prove the statements are right.
Chapter 12 · about 5 min
Leo's Landscaping is four months behind and messy. Diagnose the mess, catch the books up, and scope the job — the exact shape of a real first cleanup client.
Chapter 13 · about 4 min
Pricing worksheets built on the published fee bands checked October 2026: build a starter, a growth, and a full-service package from real numbers, not hopes.
Chapter 14 · about 4 min
The readiness list and the first steps, in order. The full system — scripts, the call sheet, the letter — lives in the First Clients Playbook; this chapter gets you honestly ready for it.