This resource is designed to help students transition from creating narrative descriptions of business transactions to accurately forming T-accounts. The objective is for students to synthesize a complete business narrative into a structured set of T-accounts, ensuring ledger equality through a systematic four-question accounting analysis method. The document outlines a clear success criteria based on identifying affected accounts, classifying account types, determining the direction of balances, and applying the correct debit and credit rules. It includes examples, practice transactions, and challenges to reinforce understanding of the fundamental principles of accounting. Students will engage with exercises to map transactions, analyze potential errors, and reflect on the importance of thorough analysis before recording in T-accounts. By following this guide, students will enhance their grasp of accounting practices and ensure accurate financial representations.