A recent student of mine was in just that situation, she was taking Financial Accounting in her nursing MBA program, and got lost when it came time to complete the accounting cycle. It seems that she was never effectively taught the material in her learning style which was visual and tactile learning -- something which can be quite foreign to accounting.
Using my old textbook from when I took the “Intro to Accounting” course during my B.S. degree, we were able to use it’s better illustrations to let her see what was happening visually.
Her tactile learning needs were taken care of by an Excel spreadsheet with a trial balance “worksheet” template on it, where she could the touch the numbers in a way that was meaningful to her, and understand how pre-close trial balance, adjustments, adjusted trial balance, income statement, balance sheet, closing entries, and post-close trial balance were all related to each other.