Covering all requirements of the revised study design for Units 1 and 2 this text will assist all students reach their potential. Written by an experienced and awarded team it is written in accessible language and introduces skills sequentially to help ensure exam success. Both the exercises and the Accounting theory encourage students to apply their knowledge in ways that develop a wide range of skills. The text is practical, proven to engage students and allows teachers and students to systematically fulfil the requirements of Units 1-2.