Free Online Payroll Course | Learn Payroll Bookkeeping | Alison

Professional Bookkeeping and Accounting 4 - The Trial Balance and More

Free online Payroll course about Journal entries, calculating Payroll, Taxes, Control Account and Trial Balance.

Free Course
In this free online bookkeeping and accounting course, you will learn how to prepare and Record Journals, calculate Gross and Net Pay, understand the need to collect Taxes from Payroll, reconcile Control Account and prepare a Trial Balance. Start this Professional Bookkeeping and Accounting 4 course today - a comprehensive course for those that need to prepare Journals, payroll, control accounts and a Trial Balance.
  • Duration

    1.5-3 Hours
  • Assessment

  • Certification






View course modules


In this course we are looking that the accounting steps needed to create a trial balance from the daily transactions. We will look at the need for journals and we will also produce and prepare the journals day books to record both incoming and outgoing monies.

Next, we address the preparation of the payroll.  We will look at calculating gross pay and net pay and we will also look at the need for employers to deduct payroll journals.  After this we will then prepare the payroll journals and enter the transactions to the general ledger

You will now be introduced to Control accounts: their function and how to use them. The final area we will cover is the preparation of the Trial Balance, which beings together a summary of all the transactions for a give period. And as it is crucial that the debits and credits balance, we will look at the steps you can take it if does not balance. Start this course today and improve your bookkeeping and accounting skills and knowledge.

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Learning Outcomes

Having completed this course, you will be able to:

  • Describe the process used to manage the journal day books
  • Discuss the need to collect taxes
  • Outline how to prepare a payroll journal from gross and net pay
  • Explain what control accounts are used for
  • Describe the process for creating and maintaining control accounts
  • List the steps needed to prepare a trail balance
  • Identify possible issues when the trial balance does not balance


All Alison courses are free to enrol, study and complete. To successfully complete this Certificate course and become an Alison Graduate, you need to achieve 80% or higher in each course assessment. Once you have completed this Certificate course, you have the option to acquire an official Certificate, which is a great way to share your achievement with the world. Your Alison Certificate is:

Ideal for sharing with potential employers - include it in your CV, professional social media profiles and job applications
An indication of your commitment to continuously learn, upskill and achieve high results
An incentive for you to continue empowering yourself through lifelong learning

Alison offers 3 types of Certificates for completed Certificate courses:

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