As a result of intensive training for bookkeeping, you will be able to creat journals without thinking.

The last challenge is to create journals assuming some condition in the accord with accounting standars.

Typical case is consolidated financial statements. Creating financial statements on hands requires to set up some assumptions. For example, internal markup on inventories. It is really hard to chase actual transactions one by one to calculate internal markup perfectly. In this case your have to hypothesis for internal markup.

You are careful about whether aligning with the concept of accounting satandars or not.Now you need to jump out of typical journals.

If you can do this, you are master! But it is a far long way to come.