iPhone Screenshots


Finally master debits and credits!

This great app explains the basics of double-entry bookkeeping simply and clearly in 44 compact chapters.

Users all over the world have benefited from HPRühl's range of accounting apps, such as EasyAccounting, LearnAccounting, and BuchenLernen. Now, this highly successful concept is available in the USA as well. Introducing… StudyAccounting!

It presents the basic principles and procedures of double-entry bookkeeping without referencing any specific laws or regulations, so people worldwide can learn from it no matter which national accounting standards they're using.

The app explains things from the very beginning, combining precise, thorough explanations with practice activities illustrating each concept. No previous knowledge is necessary—you can learn at your own pace and review previous chapters as often as you like.

Have fun while making rapid learning progress!

StudyAccounting is based on the praxis-oriented teaching method developed by HPRühl™ for executive managers and business owners.

You need to work through each chapter to unlock the next one, like leveling up in a computer game. New explanations build on information you've already covered, chapter by chapter.

The program gives students a thorough understanding of the basics they need. Company managers can learn the material for the first time or refresh what they already know.

No previous knowledge is required – the program explains things from the very beginning.

Content and functions:

Users read basic explanations of different business transactions, then practice posting them using "debits" and "credits" by tapping the right T-accounts. This also helps them practice creating journal entries.

Each chapter is an independent unit which takes between 5 and 35 minutes to complete, so learners can build on their knowledge bit by bit.

Interesting practice exercises and easily understandable graphics round out the compact instructional units.

Multiple choice questions give users a fun way of checking their own learning progress.

Step by step, the app explains:
- the underlying business principles behind double-entry bookkeeping;
- what a balance sheet is;
- how business transactions change the balance sheet;
- what T-accounts and journal entries are;
- how to derive the correct journal entries for vouchers and receipts;
- what debits and credits are;
- what permanent, private, and revenue & expense accounts are;
- which kind of business transactions affect profit and loss;
- how to post to sub-accounts;
- how and why you post depreciations;
- what balancing an account is and why you do it;
- how the Profit & Loss account works;
- how to do a year-end closing;
- and how you can remember once and for all when to post debits and when to post credits.

The special topics chapters provide clear explanations of subjects like
- posting materials into stock or as expenses,
- materials requisition slips,
- outside capital,
- payables and receivables, and 
- the cash book.

The last few chapters cover the basics of the three most important financial statements:
- income statements,
- owners' equity statements, and
- cash flow statements.

Good luck with your learning!
Hans Peter Rühl

NOTE: This app explains the fundamentals of the double-entry bookkeeping system and gives users a basic understanding of the bookkeeping process. This knowledge helps you understand the basics of financial statements and prepare for exams. Due to the large number of additional legal specifications and regulations involved, those wanting to do company bookkeeping themselves will need formal training; otherwise, we advise you to hire a tax advisor or an accountant. For advanced bookkeeping you need to refer to a textbook covering advanced issues such as accruals and deferrals.

What's New

Version 1.0.2

Correction of typos and technical terms.

Ratings and Reviews



Fantastic course for anyone interested in understanding and learning basic bookkeeping transactions and postings. I completed the self-paced course using only my iPhone. All screens and transitions worked perfectly. My only recommendation is that some of the terminology may be confusing (slightly) with a USA student, but I'm confident that will be improved in a future update.



I am an Accounting student and was struggling with the course until I found this.

Worth every penny!
danke schön
danke schön


Hans Peter Ruehl
20.3 MB
Requires iOS 5.1.1 or later. Compatible with iPhone, iPad, and iPod touch.
Age Rating
Rated 4+
© Hans Peter Rühl


  • Family Sharing

    With Family Sharing set up, up to six family members can use this app.