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Discussing the theory and the application of accounting methods in isolation does not enable the learner to fully understand the material and the key techniques, and get the practice required. This text is an effort to ?put a face? on this problem. Learning financial accounting is like learning a different language and as such, lots of practice is required. Financial accounting is not particularly a popular subject among first year students. Students usually find the first year introductory financial accounting module quite challenging and demanding. Many lecturers are consistently asked to provide more questions and exercises. Attempting a large number of accounting questions provides students with the necessary self-assurance and familiarity required to deal with more difficult aspects of financial accounting.