This book provides the reader with an opportunity to practice the double entry system of accounting. It contains 1000 practice questions. The solutions are provided for each question, along with an explanation, so that the student will be able to pinpoint exactly where any errors may have been made. These questions pertain to fictitious companies with revenues from services and sales. They include sales revenue, sales returns, various expenses, capital purchases, depreciation, dividend payouts, unearned revenue, and prepaid expenses. There are also practice questions for business loans, which include the posting of interest expense as well as the principal portion of the loan repayment. This book does not teach the theory, but instead, it is intended to allow students to practice what they have learned in their introductory accounting or introductory bookkeeping course.