AAT Level 2 Essential
Principles of Bookkeeping Controls (POBC)
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This unit builds on the knowledge and skills acquired from studying Introduction to Bookkeeping and explores control accounts, journals and reconciliations.
Students will develop the ability to prepare the value added tax (VAT) control accounts as well as the receivables and payables ledger accounts. They’ll use the journal to record a variety of transactions, including the correction errors.
Students will be able to redraft the initial trial balance, following adjustments.
• Use control accounts.
• Reconcile a bank statement with the cash book.
• Use the journal.
• Produce trial balances.
The course is structured with a combination of interactive lectures & quizzes, exam revision questions and mock exams.
The Learnsignal guide to passing Principles of Bookkeeping Controls:
- Study with an AAT Approved Training Provider
- Study the whole syllabus
- Follow a guided study plan
- Practice exam style questions
- Attempt at least one mock exam in full under exam conditions
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