The exercise and worksheet packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing students for entry into the occupation of accounting clerk. The exercise and worksheet packet contains a copy of every worksheet in the learner packet for lessons 12 through 21 so that the instructor can duplicate these pages if the packet is to be saved for other learners. The unit is concerned with the basic accounting theory as it is used with the combination journal and subsidiary ledgers. It also acquaints the student with payroll procedures and data processing for accounting. The material presented is closely coordinated with the other documents in the eight volume accounting unit. (NJ)