I am finding this quite good. It goes into some depth though.
https://www.accountingcoach.com/accounting-basics/explanation/5
1 01/09/2018 09:09:28 am
Re: Accounting: The fundamentals. (6 replies, posted in Banking and General Ledger)
2 01/07/2018 01:46:24 am
Re: Tax Report not showing data (12 replies, posted in Reporting)
The offending line in /var/www/html/FA/sql/ en_GB-general.sql is
('1005', '', 'Goods Received Clearing account', '2', 0);
Change it to
('1005', '', 'Goods Received Clearing account', '2', '0'),
Then run $ mysql -h server-name -u root -p data-base-name < en_GB-general.sql