Bookkeeping Controls

AAT Level 2
Session 2

Control Accounts and Journals

 

​LESSON

Reconciling the VAT Control Account
Reconciling SLCA to Sales Ledger
Reconciling PLCA to Purchase Ledger
Journals
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

 

​LESSON

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