Following on from the amazing success of the first set of AAT books and YouTube videos this is the 2nd Edition of the Introduction to Bookkeeping study guide that has helped hundreds of students since its first few months of being in print. Michael Norton is a Fellow of the Institute of Chartered Accountants of England and Wales and trained in the era of manual accounting systems. His experience is vital for an understanding of the methodology behind double entry bookkeeping system and the tricks of the trade that are needed for the exam. This is a concise and straightforward guide to double entry bookkeeping and the five-stage accounting system that is tested in the AAT level 2 Introduction to Bookkeeping unit. The approach in this guide is to explain why the accounting entries occur and the approach taken in every accounting system. This not only aids understanding for this unit (as opposed to other guides which simply state "what a transaction is" rather than "why it is" but provides the necessary knowledge to be successful in the Principles of Bookkeeping unit (currently only 67% of students pass this exam in each sitting). This guide also includes the most comprehensive explanation of digital accounting systems, which is tested in this unit and also in the Business Environment unit. This guide is supported by: 1) A complete YouTube playlist covering each chapter together with walkthroughs of practice assessments. 2) A Facebook group (AAT Study Resources Group) storing materials and left over questions from the practice assessments. Michael Norton has also produced a series of practice assessments that mirror the exam to embed your studies. If you need to know why something is in order to learn it or simply need an alternative approach to the other study guides to see which works, this is the book for you.