You should have taken our Intro to SQL course and Understanding Finance Data in Zoho Analytics courses. This practice project builds on the skills learned in those courses.
Additionally, you should have Zoho Books set up with a regular sync running between your Books account and Zoho Analytics.
Ideally, you also have customer records in the Zoho Books and CRM (enable the sync between the two apps) and your customers should have closed invoices, so that you have data to work with.