Designed for unit 2 of the AAT examinations for accounting technicians, this interactive text focuses on credit transactions. Founded in 1980 by five major accountancy bodies in the UK, the AAT is a growing professional body for accounting technicians - the skilled support staff working in accounting and finance across employment sectors. In 1994, the AAT completed the phasing-in of its competence-based Education and Training Scheme. The scheme is accredited by the National Council for Vocational Qualifications and its Scottish equivalent to provide NVQs/SVQs in accounting at levels 2 (foundation stage), 3 (intermediate) and 4 (technician). The range of texts matches coverage of the AAT's Standards of Competence with opportunities to practice assessment style-tasks.