STEP 1 Transactions Select a business of your own choice and make up at least 15 transactions of your own choice. These transactions should focus on Cash Receipts, Cash Payments, Sales, Purchases, Sales Returns, Purchases Returns and General transactions.

STEP 2 Source Documents For each of the transaction that you have selected, identify the source document used.

Step 3 Journals Post the 15 transactions selected in step 1 into the 7 journals that you have learnt.

Step 4 T-Form Ledger Accounts Post the entries from the Journals to the ledger. You are required to make all the ledger accounts.

Step 5 Trial Balance From all the Ledger Accounts Prepared in Step 4, extract a Trial Balance.