Accountancy is learned by posting entries and preparing statements, not by reading summaries. Follow the format your teacher uses for journal, ledger, and statements.
Study method
Rewrite every illustration the next day without looking.
Keep a chart of debit/credit rules for the accounts you actually use.
Check totals and balancing before asking for help.
Practise one complete statement weekly, not only isolated entries.
Common mistakes
Wrong side of an account because the narrative was not read fully.
Ignoring adjustments until the last line.
Copying a computerised format that does not match the exam paper.
Use Homework Solver to check an entry you already attempted. Ask it to explain the rule, then post the next question unaided.