1tryCPA wrote: Try to understand what you need to accomplish with JEs. It's like a mathematical equation with the info you need to document for a specific accounting situation. I don't think there is an easy way to study just JEs. when I cover material, I start with a JE to understand what is going on. I actually do JE for almost all FAR questions where it is possible. If it balances, you have a right answer.

I'm with you here...  I know the concepts, formulas, well IMO.  But the journal entries do confuse me a bit - especially intercompany.  I have made FC for most of them to try to get a better feel for what is going on.

Making it a little tougher is that QB doesn't really present all the journal entries.  This just makes it tougher for me because I try to see it conceptually and it is difficult to because I do not work in a GL format usually.

Any other suggestions would be greatly appreciated. 

Write down a JE on one side and prepare a T-account on the other side.

See what's coming in(increased) and what's going out (reduced). The above method helped me a lot !