Emerald Equestrian Centre gives accounting students the opportunity to prepare a set of accounts manually. Many accounting students think that there is no point in practising manual bookkeeping, as computers with accounting software are used in most businesses today. It is true that after most accounting students have graduated and entered the workforce, they will never be required to do manual bookkeeping. Without an exercise such as this accounting practice set, students will miss out on the opportunity to see and experience the way all of the steps in the accounting cycle fit together. The steps in the accounting cycle, such as analysing source documents, recording journal entries, posting to the ledger accounts, preparing adjusting and closing entries, and preparing a worksheet and financial statements, are usually taught in a number of sessions over a period of weeks. An accounting practice set gives students practice at working through the whole accounting cycle, thereby discovering how all the steps in the cycle are related.Emerald Equestrian Centre gives accounting students the opportunity to prepare a set of accounts manually.
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