You should have a basic understanding by the end of section 1.1, but at the very least I think you should read all the way through the end of section 5.
I know that's probably not the answer you're looking for, but honestly all of that information is there in the first 5 sections. There just isn't one single, self-contained "5 minute getting started guide" in the docs.
Disclaimer: *everything* I know about accounting I learned from section 3 of the docs, and by asking questions on this list. ;)
Thank you
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