Justin's Gourmet Food Pty Ltd is intended for students studying introductory accounting and can be used with any introductory textbook. An advantage of this practice set over many others is that revenue and expense accounts have not been closed at the end of the previous month, therefore providing students with a more realistic scenario. This practice set provides students with the unadjusted trial balance at the end of May and requires students to record typical transactions for a retail business for the last month of the financial year. Once these transactions have been recorded and posted students are required to complete the accounting cycle by journalising and posting adjusting and closing entries and preparing financial statements. Students that complete this practice set should develop the skills necessary to keep a set of manual accounting records and understand the steps required to complete the accounting cycle.