Introduction (5 min): Briefly recap the flow from Journal → Ledger → Trial Balance.
Journal Practice (10 min): Record a set of sample business transactions in the Journal.
Ledger Posting (10 min): Post the journal entries into respective Ledger accounts.
Trial Balance Preparation (15 min): Extract balances and prepare a Trial Balance statement.
Recap & Q/A (5 min): Summarize steps, discuss common mistakes, and clarify doubts.
AccountingCoach.com – Step-by-step practice of Journal → Ledger → Trial Balance.
Corporate Finance Institute (CFI) – Tutorials with solved examples.
Investopedia – Definitions and case studies on accounting cycle.
Coursera / edX courses – Practical exercises on preparation of accounts.