The exercise types journal & general ledger type can be used to create accounting exercises. Authoring is very straightforward, with an inline table that allows you to specify the account name and debit and credit amounts in one view. Variables also can be use to randomise these exercise types.
It is possible to create "dummy" accounts to make an exercise more difficult. To create a dummy account, just set both the debit and credit amounts to 0 and the account will be treated as a "dummy".