Reflecting the changes to the AQA AS Accounting specification, this revised second edition includes updated assessment practice questions and IAS terminology throughout to help your students prepare accurately for the exam. Learning Objectives, clearly referenced to the related statements in the AQA specification, let students know exactly what they'll need to learn and understand in that topic. Worked Examples show layouts and step-by-step guides for accountingprocedures. Study tips provide essential advice on common errors and exam preparation. Summary questions promote independent learning and develop students' exam techniques.