Bookkeeping Controls

AAT Level 2

Session 1

Bank Reconciliations and the Banking System

LESSON

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Completing Bank Reconciliations

Guide to Completing Bank Reconciliations

Worked Example

Model Answer

Exercise 1

Model Answer

Exercise 2

Model Answer

Exam Format Exercise 1

Model Answer

Exam Format Exercise 2

Model Answer

Exam Format Exercise 3

Model Answer

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Session 2

Control Accounts and Journals

​LESSON

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Reconciling the VAT Control Account

Worked Example

Model Answer

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Reconciling SLCA to Sales Ledger

Worked Example

Model Answer

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Reconciling PLCA to Purchase Ledger

Worked Example

Model Answer

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Journals

Exam Format Exercises

Model Answer

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Discrepancies between PLCA and Subsidiary Purchase Ledger Balances

​Note

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Discrepancies between SLCA and Subsidiary Sales Ledger Balances

​Note

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Control Accounts

Exam Format Exercises

Model Answer

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Contra Entries

Worked Example

Model Answer

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Session 3

Processing Payroll Transactions

LESSON

Worked Example

Model Answer

Class Exercise

Model Answer

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Exercise 1

Model Answer

Exercise 2

Model Answer

Exercise 3

Model Answer

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Session 4

The Trial Balance and Correction of Errors

​LESSON

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Redrafting the Trial Balance following Adjustments

Worked Example

Model Answer

Exercise 1

Model Answer

Exercise 2

Model Answer

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Session 5

Bookkeeping Controls Revision 1

Osborne Books Bookkeeping Controls Practice Assessment 1

Practice Assessment

Model Answers

Paul's Annotated Model Answers

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AAT Bookkeeping Controls Sample Assessment 1

Paul's Annotated Model Answers

Session 6

Bookkeeping Controls Revision 2

Osborne Books Bookkeeping Controls Practice Assessment 2

Practice Assessment

Model Answers

Paul's Annotated Model Answers

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AAT Bookkeeping Controls Sample Assessment 2

Paul's Annotated Model Answers

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