Theory problem collection for the Japan Bookkeeping Association (Nissho Boki) Level 1 and Zenkei Bookkeeping Upper Level, with a color answer sheet for checking answers. - Title: Theory Problem Collection - Level: Nissho Boki Level 1, Zenkei Bookkeeping Upper Level - Edition: Revised 10th Edition - Features: Includes a color sheet for checking answers Thank you for viewing! - There are no writings, markings, or page folds. - There are some minor scratches, scuffs, and corner wear due to aging and storage, but it's in near-new condition as it has been stored since purchase. - The images are taken under lighting. The paper discoloration and minor scratches may not be visible, and it may appear cleaner than it actually is. - For those who understand that this is a used book, thank you for your understanding.