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Bookkeeping Controls

AAT Level 2
Session 2

Control Accounts and Journals



Reconciling the VAT Control Account
Reconciling SLCA to Sales Ledger
Reconciling PLCA to Purchase Ledger
Discrepancies between PLCA and Subsidiary Purchase Ledger Balances
Discrepancies between SLCA and Subsidiary Sales Ledger Balances
Control Accounts
Contra Entries


Worked Example

Model Answer

Session 4

The Trial Balance and Correction of Errors



Redrafting the Trial Balance following Adjustments
Session 5

Bookkeeping Controls Revision 1

Osborne Books Bookkeeping Controls Practice Assessment 1
AAT Bookkeeping Controls Sample Assessment 1
Session 6

Bookkeeping Controls Revision 2

Osborne Books Bookkeeping Controls Practice Assessment 2
AAT Bookkeeping Controls Sample Assessment 2
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