3-Day Intensive

Double Entry Basics

Overcome your double entry confusion in just 4.5 hours!

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Let’s get real, shall we?

Memorising double entries was a great idea (and convenient for a school teacher managing 36 of you), but not super realistic.

First, we all know that double entries in POA is more like algebra to math. it’s the foundation, relies on logic and requires practice.

And second I don’t know about you I hate memorising and the idea of memorising more and more difficult journal entries with
each new chapter just ain’t happening. Sorry.

But here’s what is possible…

But Caleb, surely I need to memorise at least some account names or formats? Or read some notes?”

In most cases, you don’t need it.

You’re much better off with a simplified list of new account names right beside you when you practice double entry basics for the first time.

I used to memorise journal entries as a struggling accounting undergraduate in NTU and it was soul-sucking.

I haven’t memorised a single journal entry since discovering the 3 Steps To Perfect Double Entry and it feels amazing.

No pressure to memorise. No stomach churn the night before any POA tests and exams.

Just a couple of minutes reviewing the mistakes and corrections from my double entry practices.

It was the best move I’ve made in years and since then, I’ve personally help more than 1,000+ new POA students move from confusion to clarity.

Want to know how we do it? How we get the right transaction down every time without memorising them?

Then keep reading 😎

Yes, but there’s a difference between 4.5 hours of focussed work and 4.5 hours of working through the most common challenges for beginning POA students.

Versus 24 hours. That’s 3 hours per week, over 8 weeks most schools take to “cover the ground” and teach double entry basics.

4.5 hours of solid conceptual grounding, clarifying doubts and applying your concepts on real exam questions.

Get 8 weeks worth of work done in a week. Decisively remove your overhanging confusion with double entries 

Get it done, and then spend the rest of your time on the other chapters.

Or do whatever you want with the time saved memorising and worrying.

Just 1.5 hrs per day and in a week you unclog so much misunderstanding and confusion – and if you keep reading, you’ll see how.

Ok, this is where you separate the hype from the reality.

For most struggling POA students, the highest level of happiness is when you first break the F9 mark and reach B3-C6. That’s the sweet spot to keep one motivated and interested in the subject. It’s when you actually understand what’s going on or what your teacher is trying to say.

And please remember, it ain’t what you MEMORISED, it’s how you THINK. 

Most teachers share the “best shortcuts” to remember double entries, not actual thinking skills that make sense.

Who cares if you memorised30+ new account names when these things just don’t make sense to you? And when questions don’t show up exactly the same way in your notes, you cannot answer?

Call me crazy, but I’d rather be able to immediately recognise what the examiners wants and give them examiner exactly that, regardless how they phrase the questions in the WA/exams.

With a strong double entry basics foundation – there’s no memorisation which means more results.

Applying the same thinking approach for other chapters means you can cover all 16 chapters in 16 weeks, instead of the arduous 18 months!

What Families Say

Before we continue, let’s please address the the most important thing. And that’s ‘How do I know this works?”

Look, if you want to see fake testimonials of how all students get A1s after this course, then please go elsewhere because I ain’t that POA teacher.

But if you want to see REAL STUDENTS and PARENTS who are REAL HAPPY with REAL ADVICE, then check this out…

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Basics Stephanie Ike
Kitron Yong GMSS
Basics Shavifah Favah Haifa HSS
Rochelle Thio SACSS
Chery Pte Candidate
Ambel Teo GMSS
Tanyu Tay
Lee Jun Heng YCSS
Saadhur Jurong SS

Every time I look at my best performing students over the past 15 years, it comes back to one thing.

Systematic Thinking.

Since almost 90% of your syllabus requires double entry basics, it’s where your focus should be.

Below is a screen from a typical student who got the ‘ah-ha’ moment after the basics class and started getting top rankings every WA and exams there after – and it was understood almost entirely from the a systematic thinking process (and zero memorisation!)

In other words, it’s one subject right in the pocket for computing the L1R4/5.

POA Basics Homework Room
Over-the-shoulder private homework room with personalised marking and feedback

While most new POA students are running around like headless chickens trying to chase “the holy grail”, you can sit back and revise for a test with 1/4th of the time while actually scoring better.

It’s all about the right learning approach.

The #1 reason new POA students don’t excel in double entry basics is overwhelm.

While most teachers or tuition centres are teaching like it’s 2002 with heavy content, 3-hour weekly classes and tuition (including travelling time)… students are screaming for less.

They want selection of key points over bulk.

Quizzes over 1.5 hour tests

Checklists over webinars.

Targeted feedback and marking from tutor for improvement.

4.5 hour courses in 3 days over 24+hours in 62 days.

Some of my favourite learning models we’ll explore in the Double Entry Basics include…

  • Connecting conceptual understanding of accounting elements in real life for a 15 year old (think EZ-LINK card, Bank Loan and Home Equity…)
  • Side stepping new learner’s common misconceptions on financial periods using a simple finger method
  • Focussing on making sense of accounting principles with logic. “If it doesn’t make sense, it’s wrong,” approach to applying accounting concepts.

Memorising account names, formats and statements for exam success have been falling off a cliff because MOE has caught up with the need for training students with real-world, higher order thinking skills and developing students’ ability to recognise and discern patterns

Most of my successful students top their classes (ok, at least top 5) and they attribute it to understanding how to think about journal entries.

Can you memorise all the theories, journal entries and financial statement formats and do well? Yes, but you don’t have to.

In fact, the trend is identification and pattern recognition and we’ll explore these options in details.


Finally! Your Entire “Double Entry Basics” Complete Stress-Free System!

Double Entry Basics

Warning! If you want something step-by-step without the fluff… then prepare for a life-changing amount of joy!

You’re getting 15 years of real-world advice from a tutor who has personally taught 1000+ students in MOE schools, large and small classrooms and 1:1 students, onsite/online… all in 3 evenings… jam-packed into one amazing week.

The curtain is pulled back and here’s a tast of what you’ll discover inside Double Entry Basics…

Course Curriculum

Lesson 1

  • How to accurately calculating financial periods
  • How to record transactions from the correct point of view and remove confusion
  • Why linking accounting theories with real-life examples matter and how to side-step common, small misconceptions that cost dearly in the exams
  • Periodic quizzes and identification of accounts practice

Lesson 2

  • How to score an easy full marks for A=L+E questions just by scribbling a simple formula on your exam question paper
  • How to improve answer accuracy by 90+% by drawing a simple diagram on your question paper
  • Do-with-me, practice sets and student work review

Lesson 3

  • Master The 3 Steps to Perfect Double Entries framework and why the right sequence matters
  • How to score well for double entry questions
  • How to bring in the 3 Steps to Perfect double entries to the exams (legally!), without memorisation
  • Do-with-me, practice sets and student work review
  • And so much more…

This program is truly step-by-step with no fluff or theory.

We’ll open up a interactive whiteboard for every individual, work with you on your answers with LIVE marking AND feedback… in REAL-TIME and step-by-step.

Most ‘online tuition’ don’t work because students are scared to do this live tracking of their work with immediate feedback from the tutor – but I love opening things up and teaching. That’s why my students get results.

You’ll have clarity. You’ll have direction.

Goodby memorisation. Hello freedom.

Introduction to accounting

t’s for the butt-kickers, not the wannabes.

It’s for those who want to understand POA like the A-student who seem to be the only one in their class who ‘gets it.” 

It’s for those who understand just one big ‘a-aha’ will be worth the price of this program hundreds of times over.

It’s for those who want a SIMPLE, 3 Step thinking approach that will get accurate journal entries without memorising to death.

The program is tactical AND strategic. By the end of the week together, you’ll know exactly what to do!

I’ll say this the most gently I know how – if your/your teacher’s method worked, we wouldn’t be here. 🙂

The biggest difference between me and most POA teachers is I’ve taught students from over 100+ schools, including poly, A levels (yes, there’s actually H2 accounting), undergrads and even adults. 15 years teaching this also means I’ve come across that many wrong ways double entries are taught/understood.

One of the biggest requirement when you come on board would be to leave these methods behind. We will need to help you un-learn and re-learn the basics. So it doesn’t matter if you are 14 year old who is completely new to accounting (it’s better actually without any baggage) or a 16 year old who is halfway through Sec 4 – the Double Entry Basics flat-out works.

It works because it’s based on 15 years track record across age groups and exam complexities. 

MPOA Dec2022 Icon Test 13

New Sec 3 Students

You’re new to this subject and the jargons looks daunting. You want a simple & proven roadmap to grow your understanding clearly, timely and calmly


The Confused Sec 4 Student

You’ve failed POA tests and exams from memorising and regurgitating. You want to learn smart tactics for consistent performance without being surprised by exam questions

MPOA Dec2022 Icon Test 09

Poly/Uni and Adult Student

You’re tired of going through your notes without understanding. You want to propel your understanding by learning a reliable system that can take you into year 2 and 3 accounting modules.


Who’s this Caleb Guy?

Since I love speaking about myself in 3rd person, let’s talk.

Unlike most accounting teachers/educators who teach accounting for a living, Caleb’s been applying accounting and financial concepts since 2008 – mostly in investing, startups in accounting and community events for personal finance. 

When Caleb taught his first POA student at age 23, he discovered that the study guides in the bookstores then (and still is in 2024) were dry and un-engaging. He decided to help his own students by publishing his own and since sold over 10,000 copies with raving reviews of how the summaries, exam tips and concise worked examples resonated with the students’ struggles.

For his applied accounting knowledge in real life and small businesses, he’s been featured in numerous interviews and articles in Yahoo!, Dollars and Sense, 1M65, Seedly, The Straits Times, Vulcan Post. He also sat on the boards of Spirit of Enterprise and TEDxSingapore, curating the best ideas and well deserving entrepreneurs to be platformed for recognition. 

All of Caleb’s approach towards double entries come from 15 years IN THE TRENCHES building, creating, innovating and simplifying when necessary. 

Zero fluff. And 100% real-world and tactical.

And if you haven’t heard of Caleb before, it’s probably because he spends most of his time behind the scenes helping small business owners and non-profits build online learning communities

Help. Please confirm this is not gonna be boring…

When 99% of my students say this is the best double entry class they’ve attended… because it actually make sense AND relate to them…

… it ain’t bragging because it’s true

Basics Charissa Chen PCSS
Basics Justus Leow FSS
Tan Jing Ning 1
Janice Soh Basics
Basics Lincoln PHSS
Basics Devlin
Basics Malini
Basics Damien

Stop Memorising & Start Thriving!

So here’s the deal…

You get ALL-ACCESS to this brand new LIVE, one-week group coaching program

This is a systematic and practical, STEP-BY-STEP thinking process where we build your foundations from zero. 

Every class is HYBRID LIVE, delivered via BIGMARKER and there’s always time to have your questions answered.

You will also have 18 months access to all the recordings, handouts and special bonuses.

The investment?

Don’t worry, it’s not $800, $560 or even $480 

Huh? What’s The Catch?

There’s no catch. No fluff. No long term, multi-month tuition so you can ‘stay on track.’

It’s simply the a really GOOD, STEP-BY-STEP program showing you how to use the double entry recording system with predictable, accurate results that has worked for more than 1,000 students over the past 15 years. 

Since we are publishers of the GCE O/N Level Master Principles of Accounts Study Guide and other exam preparation publications with MOE-trained teachers, you will get the most important updates if there’s any changes to the syllabus. 

No long term lock-ins on both our schedules. That’s what I call a transparent win-win. 

Check Out These Bonuses!

Let’s get you winning on the basics. 

Don’t just pass your tests. Surpass your friends with these valuable bonuses!

When you join ONE PERSON EMPIRE today, you get…

BONUS #1 From Double Entries To Ledgers

Transfer your mastery of journal entries into ledgers. Overcome the common challenges students have in drawing up and interpreting ledgers using the Pocket-Money ledger logic. Go through this course, work through the practice questions and never struggle with ledgers ever again. 

Real-world value: $80

2022 POA O level Answers

BONUS #2 The Full “Sec 3 Weighted Assessment 1” Walkthrough

I recorded a how-to-approach a Sec 3 WA1 Step-By-Step, including shortcuts to side-step common student mistakes that are costly and easily avoidable. The topics that are covered in this 40 minute walkthrough includes accounting equation (chapter 3), journal entries (chapter 4) and accounting theories (chapter 2). 

Includes a downloadable Sec 3 WA1 mock paper.

Students who revise with this walkthrough improve their scores by 15% -45%, even if it’s used to prepare for Sec 3 POA EOY or Sec 4 POA Prelim exams.

Real-world value: $79

2022 POA O level Answers

Got Questions On Double Entry Basics?

The Double Entry Basics is the foundation for all accounting courses.

It’s like the algebra to math. Master the basics and 90%+ of the syllabus that comes after will start making sense.

If there’s ONE course to take. This is THE ONE. It is like the PUMP that releases the clog in your head

YES! I personally lead every class and also answer your questions in our forums as well.
However, this is not a personal 1-1 coaching program, which means it doesn’t include direct whatsapp access to me.

If you already have a framework for recording double entries systematically and accurately, this course is probably not for you.

This course is focused on mastering a thinking approach to record transactions accurately and faster. It’s a behind-the-scenes look at the examiner thinks about testing students and using logic instead of memorisation to excel. This course is not some “hack” or “trick” course. It’s focused on building strong foundations to help new POA students with predictability and efficiency.

The Double Entry Basics Course is for students who want a reliable thinking approach to record business transactions using double entry. Each of the 3 lessons is explained in a manner even a 12 year old can understand. When completed, students can expect to excel for the following topics tested in Weighted Assessments, EOY and GCE O/N Level:

  • Chapter 3: Accounting Equation and Accounting Elements
  • Chapter 4: Double Entries

That aside, students who are preparing to enter Singapore’s polytechnic/uni accounting and business diplomas/degrees will find this double entry basics class useful as a bridging course for the financial accounting modules in poly/uni.

Scheduling basics class regularly that matches students’ schedule and location is a nightmare for classroom booking and cost prohibitive administratively

The format of hybrid live lesson allows the ease of arranging classes and we are able to start even with smaller class of 2-3, without the need to reschedule classes due to mismatch of students’ schedule and classroom availability. In fact, as it’s a hybrid live, you get more individual, over-the-shoulder attention and feedback from Caleb.

We put these cost savings into our online learning platform which contains all the lesson recordings, digital quizzes, notes, handouts and a 24/7 QnA where you get your burning questions for the basics answered, even after the classes ends.

The classes will be entirely online, so that your child can attend the sessions from the comfort of home and save on travelling time.

Additional practice will be provided on request and I’ll mark and review if completed. Otherwise, each class is self-containing and contains sufficient practice to master each topic/sub-topic 🙂

We will be using a combination of a main room and a private homework room during each session.

n the main room, I’ll lead the class covering the concepts with handouts, applications with do-with-me practice questions and quizzes. I’ll also answer questions via chats and quiz students periodically to ensure we are all following along.

In the private homework room, you will have the “over-the-shoulder” experience. Students can fill in the handout on the PDF live. Students can annotate and answer practice questions and quizzes and I’ll mark and give feedback live. It’s also a way for me to see if students are following the class. Students who are shy to ask questions in the main room can also use the chat function in the private room to engage with me 🙂

You will have access to course materials and recordings until 22 October 2023, so as to help your child prepare for the End-of-Year Exams.

Certainly! If you are certain that the double entry basics are ok, feel free to take a look at the topics covered in our holiday crash courses here: