This is a reference book for the Japan Bookkeeping Association (Nissho) Bookkeeping Level 2, which includes both text and a problem collection. There is some highlighting and writing in the book, but there is no writing on the answer sheets. - Title: Sukiri Wakaru Nissho Boki Level 2 Commercial Bookkeeping, 14th Edition - Publisher: TAC Publishing - Contents: Text + Problem Collection - Features: Easy-to-understand illustrations and story-based text - Target Audience: Compatible with the new exam ☆ Ships within 24 hours. ☆ We offer anonymous shipping, so please rest assured.