Get down and funky! "Amphibian Sounds" is the grooviest record store around! "Amphibian Sounds" is a retail music business. The proprietor's partner, who handles the accounts, will be away for a month and the student must step into this role and complete the accounts. Full background information to enable them to do this is included, together with blank accounting pages for completion. This manual accounting practice set (which is based on a periodic inventory system) is intended for introductory students, both accounting and non-accounting majors. It allows students to become familiar with the recording process, and may be used as a supplementary exercise to aid student comprehension or completed as an assessable component of students' final grades. The practice set includes expanded introductory material that covers all of the information students will need to complete the exercise, avoiding the necessity for instructors to write supplementary notes. We have also included a bank reconciliation statement - not always present in practice sets - to aid realism and understanding.