OverviewNCEA ' 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. Solutions to all of the exercises are provided in the Teachers' Guide, which is an overprinted version of the student edition that provides a quick reference for teachers. This format has proved to be particularly useful in catering for a class where students are working at their own pace. An electronic copy of the Teachers' Guide is included for use as visual media.