A required topic in the statistics course of accounting programs is sampling techniques. The sampling techniques topic is often presented theoretically in textbooks without practical illustrations. Practice questions provided in textbooks are also superficial that do not challenge students to understand the actual differences between sampling techniques. A practical alternative is to ask students to conduct a survey within the actual residential community thereby undertake actual sampling techniques. The survey would involve large amounts of time for both students and tutors, require human ethics approval, and students may encounter sampling technique issues in the field that cannot be answered by the tutor at the critical time. A novel approach was designed so that students can undertake the sampling exercise within the confines of the classroom in a practical means; thereby any sampling technique issues raised by the students can be answered in the classroom by the tutor. The practical exercise can be conducted within the supervision of the tutor so that content issues can be resolved and learning outcomes can be met at a deep learning level for the student rather than at a surface level. The sampling exercise has been developed every semester over the last few years. Each semester the exercise has become more refined and used in diploma and degree courses. The exercise can now be conducted by hand or using the computer. This paper presents a summary of the practical exercise. Student resources, frequently asked student questions, and tutor notes can be obtained upon request.