Study the following modules in MyEducator Topic 3 (The Accounting Cycle: The Mechanics of Accounting). You can read the text, watch the associated videos, or both. Both the text and the videos contain everything you need to know, so you don't have to look at both. But some students look at both in order to review the material twice from slightly different perspectives. -- If you watch the videos, in order to take notes you can use the handouts contained in pdf files linked below.

1 -- How Can We Collect All of This Information? Topic 03.01 How Can We Collect All This Information.pdf
2 -- How Do Transactions Affect the Accounting Equation? Topic 03.02 How Do Transactions Affect the Accounting Equation.pdf
3 -- How Do We Record the Effects of Transactions? Topic 03.03 How Do We Record the Effects of Transactions.pdf

Practice with the following exercises contained in this document: Class 04 -- Practice Problems and Solutions.docx

Practice Exercise 1 (Impact of a Transaction)
Practice Exercise 2 (Impact of a Transaction)
Practice Exercise 3 (Impact of a Transaction)
Practice Exercise 4 (Impact of a Transaction)
Practice Exercise 5 (Impact of a Transaction)
Practice Exercise 6 (Computing Ending Account Balances)
Exercise 25 (Expanded Accounting Equation)
Exercise 28 (Relationships of the Expanded Accounting Equation)
Practice Exercise 11 (Journal Entries)
Practice Exercise 12 (Journal Entries)
Practice Exercise 13 (Journal Entries)
Practice Exercise 14 (Journal Entries)
Practice Exercise 15 (Journal Entries)
Practice Exercise 16 (Journal Entries with Revenues, Expenses, and Dividends)
Exercise 29 (Journalizing Transactions)
Exercise 30 (Journalizing Transactions)
Exercise 31 (Journal Entries)
Exercise 34 (Analysis of Journal Entries)