If the table is clustered, the index actually becomes the following:
acolumn DESC, id ASC
and can be used in queries like
SELECT TOP 1 *
FROM mytable
ORDER BY
acolumn DESC, id ASC
or
SELECT TOP 1 *
FROM mytable
ORDER BY
acolumn ASC, id DESC
but not in
SELECT TOP 1 *
FROM mytable
ORDER BY
acolumn DESC, id DESC
For composite indices, columns can be ordered in opposite directions:
CREATE INDEX anIndex ON aTable (aColumn DESC, bColumn ASC);