Tags:   **Abstract** Accounting practicals are an important component of accounting education because they provide students with opportunities to apply theoretical knowledge to practical business situations. Through practical activities   Students can develop the ability to interpret transactions   Identify relevant accounting principles   Prepare appropriate records   And understand how accounting procedures operate in real business environments. However   Inadequate exposure to practical accounting activities may limit students’ ability to transfer classroom knowledge to actual business transactions. This study therefore examines the effect of accounting practicals on students’ ability to apply accounting principles to real-life business transactions in Nigerian polytechnics. Accounting practicals involve activities such as recording business transactions   Preparing source documents   Analyzing financial information   Posting entries into relevant books   Preparing trial balances   And solving practical accounting problems. These activities enable students to engage directly with accounting procedures and develop familiarity with the processes involved in business record keeping. Regular participation in practical exercises may therefore improve students’ understanding of accounting principles and their ability to apply those principles appropriately. The ability to apply accounting principles to real-life business transactions is an essential competence for Accounting Education students. It requires students to recognize the nature of transactions   Determine the appropriate accounting treatment   Apply debit and credit principles   And prepare accurate accounting records. Practical exposure can help students bridge the gap between theoretical accounting concepts and actual business situations   Thereby improving their confidence   Accuracy   And problem-solving ability when dealing with financial transactions. The study will adopt a survey research design. The population will comprise Accounting Education students in selected polytechnics in Nigeria. A structured questionnaire will be used as the major instrument for data collection and will be subjected to appropriate validation procedures. The reliability of the instrument will also be established before administration. Data collected will be analyzed using descriptive and inferential statistics   While the hypothesis will be tested at the 0.05 level of significance. The study is expected to establish that accounting practicals have a significant positive effect on students’ ability to apply accounting principles to real-life business transactions. Students who receive greater exposure to practical accounting activities are expected to demonstrate improved ability to interpret business transactions   Select appropriate accounting treatments   And prepare relevant accounting records accurately. The findings are expected to have important implications for the teaching and learning of accounting in polytechnics. Accounting lecturers may need to integrate more practical activities into classroom instruction and provide students with realistic business transaction scenarios. The use of accounting workbooks   Practical demonstrations   Transaction simulations   And continuous practical exercises may also help students develop stronger application skills. The study will be beneficial to Accounting Education students   Accounting lecturers   Curriculum planners   And polytechnic administrators. Students may develop greater practical competence and confidence in handling business transactions   While lecturers may gain useful information for improving accounting instruction. Curriculum planners may also use the findings to strengthen the practical components of accounting education and promote the development of workplace-relevant accounting skills. The study recommends increased integration of practical accounting activities into financial accounting instruction. Lecturers should expose students to realistic business transactions   Practical record-keeping exercises   Case-based activities   And accounting simulations. The study concludes that adequate accounting practicals can enhance students’ ability to transfer accounting knowledge from the classroom to real-life business situations and improve their competence in applying accounting principles. **Keywords:** Accounting Practicals   Accounting Principles   Real-Life Transactions   Business Transactions   Accounting Education   Accounting Students   Practical Accounting   Transaction Recording   Accounting Skills   Accounting Competence   Financial Accounting   Business Record Keeping   Accounting Application   Practical Learning   Accounting Instruction