@SallyCPA this third round of studying, when I see a JE i put it in my notes – I noticed Becker had it just peppered throughout the materials.
I'm focusing on the more complicated JEs like stock, tstock, the methods and the affect on APIC. also the inventory, sales with percentage of uncollectables, JE when a product is actually returned plus the govt and NFP. Each exam I took had more questions than i was anticipating on allowance for doubtful accounts and writing off accounts.
I've also been noting where things are reported and the type of account it is. I think that's where I went fatally wrong the 1st time, I knew the calculations but wasn't necessarily looking at the big picture and how transactions affect the financial stmts.