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By the end of the session you will be able to:

Account for transactions (debits and credits) in ledger accounts as part of the general ledger

Balance off ledger accounts

Understand the purpose of the trial balance

Prepare an initial trial balance

The role of digital bookkeeping systems including the benefits and drawbacks and answer questions relating to these areas.

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By the end of this session, you will be able to :

Review and reinforce key concepts and material covered in the course.

Identify and address areas of weakness or misunderstandings.

Practice and apply knowledge through various exercises

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By the end of this session, you will be able to :

Review and reinforce key concepts and material covered in the course.

Identify and address areas of weakness or misunderstandings.

Practice and apply knowledge through various exercises

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By the end of this session you will be able to:

Understand the purpose and layout of the cash book.

Record cash and bank transactions accurately.

Balance the cash book and identify any differences with the bank statement.

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By the end of this session you will be able to:

Account for credit sales and credit purchases

Calculate amounts to appear on an invoice (taking into consideration discounts)

Account for receipts from receivables and prompt payment discounts

Account for payments to suppliers and prompt payment discounts

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By the end of this session you should be able to:

Develop an understanding of the importance of books of prime entry in accounting.

Recognise and differentiate between various books of prime entry.

Learn how to record transactions in books of prime entry accurately.

Understand how entries in books of prime entry relate to the double-entry accounting system.

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By the end of the session you will be able to:

-identify different types of businesses and accounting

-understand the purpose of the financial statements - the statement of profit and loss and the statement of financial position

-classify capital and revenue expenditure

-classify assets, liabilities, equity (capital), income (revenue) and expenses (costs)
and answer questions relating to these areas

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Osborne - 1 The accounting system CHAPTER activities

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Osborne - 1 The accounting system CHAPTER activities

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Please scroll through to see all the templates available

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Please scroll through to see all the templates available

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By the end of the session you will be able to:

Define control accounts and subsidiary ledgers

Understand how books of prime entry are processed into the double-entry bookkeeping system

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Osborne - 1 The accounting system TUTORIAL questions

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Osborne - 1 The accounting system TUTORIAL questions

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By the end of the session, you will be able to:

Outline the purpose and content of a petty cash book and maintain the petty cash book

Process recurring entries

Practice and apply knowledge from previous sessions

Identify areas of strengths and weaknesses

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Workbook -  Double entry bookkeeping - an introduction

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Workbook -  Double entry bookkeeping - an introduction

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6 PT EVE Accounting for sales and purchases

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EVENING 7 Control accounts and subsidiary ledgers.pptx

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Kaplan student workbook - Business documents

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Kaplan student workbook - Business documents

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Check out this Presentation designed by Hannah Page.

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Workbook - Accounting for sales and purchases

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Workbook - Accounting for sales and purchases

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ITBK STUDENT WORKBOOK - SALES AND PURCHASES

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Osborne - 2 Financial documents for sales CHAPTER questions

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Osborne - 2 Financial documents for sales CHAPTER questions

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Workbook - Control accounts and subsidiary ledgers

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Workbook - Control accounts and subsidiary ledgers

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Osborne - 2 Financial documents for sales TUTORIAL questions

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Osborne - 2 Financial documents for sales TUTORIAL questions

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Kaplan questions -  Introduction to Bookkeeping 

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Kaplan questions -  Introduction to Bookkeeping 

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Osborne - 3 Double entry and accounting equation CHAPTER questions

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Osborne - 3 Double entry and accounting equation CHAPTER questions

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Osborne - 3 Double entry and accounting system TUTORIAL questions

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Osborne - 3 Double entry and accounting system TUTORIAL questions

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ITBK - Recapping the whole unit - Quizizz

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ITBK - Recapping the whole unit - Quizizz

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Quizizz - The world's most engaging learning platform

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Find and create gamified quizzes, lessons, presentations, and flashcards for students, employees, and everyone else. Get started for free!

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Osborne - 4 Accounting for sales, returns and discounts CHAPTER questions

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Osborne - 4 Accounting for sales, returns and discounts CHAPTER questions

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Key Terms and Definitions - Introduction to Bookkeeping

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Key Terms and Definitions - Introduction to Bookkeeping

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Osborne - 4 Accounting for sales TUTORIAL questions

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Osborne - 4 Accounting for sales TUTORIAL questions

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Osborne Introduction to Bookkeeping test 1 - Online questions

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Osborne Introduction to Bookkeeping test 1 - Online questions

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Osborne Books | Bookkeeping Transactions Test One | Online questions | Q1

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Epic Supplies has sent the following goods to a credit customer, Clover Stationery. The list price of the goods is £1 each, plus VAT at 20%. Clover Stationery is to be given a 20% trade discount.

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Kaplan student workbook - Business documents

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Kaplan student workbook - Business documents

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Capital and revenue expenditure and income

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Capital and revenue expenditure and income

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Osborne - 5 Process payments from customers CHAPTER questions

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Osborne - 5 Process payments from customers CHAPTER questions

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Osborne - 5 Payments from customers TUTORIAL questions

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Osborne - 5 Payments from customers TUTORIAL questions

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Osborne Introduction to Bookkeeping test 2 - Online questions

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Osborne Introduction to Bookkeeping test 2 - Online questions

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Osborne Books | Bookkeeping Transactions Test Two | Online questions | Q1

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Astral Supplies has sent the following goods to a credit customer, Domino Stationery. The list price of the goods is £4 each, plus VAT at 20%. Domino Stationery is to be given a 25% trade discount.

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Capital and revenue expenditure and income - ANSWERS

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Capital and revenue expenditure and income - ANSWERS

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Osborne - 6 Processing documents from suppliers CHAPTER questions

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Osborne - 6 Processing documents from suppliers CHAPTER questions

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Osborne - 6 Process documents from suppliers TUTORIAL questions

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Osborne - 6 Process documents from suppliers TUTORIAL questions

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AAT Revision Sessions with our expert tutors

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AAT Revision Sessions - Join our team of experienced tutors for our online revision courses and maintain your AAT knowledge.

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RECAP worksheet - Accounting for sales and purchases

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RECAP worksheet - Accounting for sales and purchases

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Accounting for Sales and purchases Examples out of the workbook Q7

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Osborne - 7 Processing payments from customers CHAPTER questions

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Osborne - 7 Processing payments from customers CHAPTER questions

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Osborne - 7 Accounting for purchases TUTORIAL questions

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Osborne - 7 Accounting for purchases TUTORIAL questions

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Recap questions for last session - Control accounts and subsidiary ledgers

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Recap questions for last session - Control accounts and subsidiary ledgers

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Osborne - 8 Process payments to suppliers CHAPTER questions

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Osborne - 8 Process payments to suppliers CHAPTER questions

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https://www.aat.org.uk/

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Osborne - 8 Prepare payments to supplier TUTORIAL questions

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Osborne - 8 Prepare payments to supplier TUTORIAL questions

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BPP Practice questions Double entry - ANSWERS

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BPP Practice questions Double entry - ANSWERS