NCEA - Accounting a Next Step - Level Two is a new series of texts and workbooks that have been specifically designed to meet the requirements of the revised 2012 Level 2 Achievement Standards in accounting. This resource is a combined textbook/workbook that covers Achievement Standard 91386 (2.7). Following the popular format of the 2011 publication, NCEA Level One - Community Organisations, this volume contains fully explained text with comprehensive worked examples, interspersed with graduated activities that develop students' skills and confidence as the topic progresses. The final activity is a full practice exercise that resembles the requirements of the assessment. Ledger accounts provided in this workbook are in a generic format so that students can rule them according to teacher preference.