This resource is designed as a group activity, but could also be used for individual learning. It enables learners to draw on each other's knowledge to complete the tasks. It works particularly well when split up into individual tasks and passed around the group one by one. Then at the end each person can balance one ledger account and the whole list can be pulled together as a group, whiteboard activity for the trial balance. It encompasses group activity, reading and understanding, maths and brings the group together at the end.
Descriptions of each transaction are included as well as the titles for the ledger accounts and blank ledgers.
To stretch the learners, some 'red herring' ledger accounts could be added and possibly some adjustments to the TB to turn it into an ETB.