Free · No subscription

Accounting Fundamentals, on the House.

Debits and credits through to a complete set of financial statements — the ground floor everything else stands on. Free permanently, on the same adaptive engine every paid course in AccelaStudy® AI Accounting runs on.

Join the Waitlist

Free at launch in October 2026 · No credit card, no trial, no expiry

Who it’s for

Four People Who Should Start Here

This is not a taster of the paid course. It is a genuine foundations course that happens to cost nothing.

Career changers

You are considering accounting from somewhere else entirely and want to find out whether you like it before you spend a semester’s tuition finding out. Two weeks here will tell you.

Anyone whose intro course was a while ago

You did the principles sequence years back and the mechanics have gone soft. Rebuilding that floor before you start FAR is cheaper in hours than discovering the hole halfway through a consolidation.

Students taking the principles sequence now

Adaptive practice alongside a first accounting course, with a map of which concepts you actually have. It is free, so it costs nothing to run beside whatever your programme assigns.

People who want to see it work first

Perfectly reasonable. Use the free course, watch what the engine does when you get something wrong, and decide about the $199/mo subscription afterwards.

What’s covered

Debits Through to Financial Statements

The whole arc, in order, with the mechanics practised rather than described.

  • The accounting equation and double entry. Why every entry has two sides, and why the equation cannot be broken by anything you do correctly.
  • Recording transactions. Journalising, posting, and the discipline of getting the account right rather than merely getting it balanced.
  • Accruals, deferrals and adjusting entries. The part where most people first get genuinely stuck, practised until it is mechanical.
  • The trial balance and the close. What closing actually does to the accounts, and why the statements come out of it in the order they do.
  • The four financial statements and how they connect. Including the one that trips everybody — how the cash flow statement relates to the other three.
  • Reading a set of statements. Enough to look at a real annual report and know what you are looking at.

The terms

Free, With Nothing Removed

Free courses across the AccelaStudy AI family run the full engine. What a free account limits is which courses you can enrol in — never what happens inside them.

  • The same adaptive engine, with the same real-time picture of what you know
  • The same variety of activity formats, chosen the same way
  • The same proficiency tracking and knowledge visualisation
  • The same Autopilot planning, working to whatever date you give it
  • No credit card, no trial that quietly converts, no expiry

And the self-interested part, said out loud: this is usually a candidate’s first encounter with the engine. If a free foundations course is what convinces you the adaptive part is real, that is a fair trade both ways. If it does not convince you, you have lost nothing and you still know your debits.

What’s next

And If You Do Carry On

Nothing you build here is thrown away when you subscribe.

Your profile carries over

The concepts you proved in Fundamentals are still proven the day you open FAR. You start the paid sections with credit for the foundation rather than sitting through it again — which is the entire argument for doing the foundation properly.

One subscription, both credentials

$199/mo covers all three CPA Core sections, all three Disciplines, and CMA Parts 1 and 2 — with unlimited computation-verified simulations throughout. Cancel any month.

See pricing →

Free Course Questions

Free as in actually free?
Yes. No subscription, no credit card, no trial that converts, no expiry. Create an account and enrol.
What’s the catch?
That we hope you like it enough to subscribe when you are ready for the CPA Exam or the CMA. That is the whole catch, and if it does not work on you the course still does.
Is it enough on its own for the CPA Exam?
No, and it does not claim to be. It is the foundation course — the exam sections are the $199/mo subscription. What Fundamentals does is make sure the floor is solid before you start building on it.
Do I need any accounting background?
None. It starts at the accounting equation.
When can I start?
At launch in October 2026, alongside the rest of AccelaStudy AI Accounting. Join the waitlist and we will email you the day it opens.
Are there other free courses?
Yes — 150 of them across the AccelaStudy AI family, on their own site at free.accelastudy.ai. Different subjects, same engine, same price.

Start at the Accounting Equation

Accounting Fundamentals, free, on the same adaptive engine as everything else here. Opening October 2026.

Join the Waitlist

Trademark Notice

CPA Exam, Uniform CPA Examination, and AICPA are marks of the American Institute of Certified Public Accountants. The AICPA does not endorse this product.

CMA and Certified Management Accountant are marks of the Institute of Management Accountants. The IMA does not endorse this product.

AccelaStudy® and Renkara® are registered trademarks of Renkara Media Group, Inc. All third-party marks are the property of their respective owners and are used for nominative identification only.