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Foundation Level

Hi All,

Wondered if anyone could help! I started AAT foundation Level in September at my local college. I am currently working as an Sales Ledger clerk but only just started this job due to redunancy. I was told by my supervisor that the AAT course is a good way to become an accountant. I go to college twice a week of an evening to study this level. On the first day we were given the booklets that you can get on this website. We done credit and debits for two lessons and that's it we've moved onto sales book return. Now when I asked my tutor is there anywhere I can get exercises where I can practise she has said NO!! We have not been given any books apart from these two booklets but they don't tell you how to do credits and debits it's just the registation and what evidence you need etc when I asked her if there is any books I should get to help with the course she said ''there is no point in getting any books as I will teach you in the lesson'' well she hasn't or isn't!!! Am finding this course to be quite hard and I need help! We've moved onto a different subject and I still haven't gotten my head round the credits and debits. My supervisor told me she was given a book for each module when she done it (which wasn't that long ago) this course is costing quite a lot and I don't want to waste my time or money for a course which isn't showing me how to do it!! Can anyone tell me if people where given books with there courses? Any books I should get, am doing units 1-4, 23.1, 23.2, 22. Is this all the units everyone else is doing? Any help would be grateful. Does anyone know of any websites I can look at to help me?

Thanks x


  • Bookworm55Bookworm55 Trusted Regular Registered Posts: 479
    Firstly, welcome aboard!
    I was told by my supervisor that the AAT course is a good way to become an accountant.

    They're not wrong. A sales ledger job and Foundation AAT is a good and sensible start.
    My supervisor told me she was given a book for each module when she done it (which wasn't that long ago) this course is costing quite a lot and I don't want to waste my time or money for a course which isn't showing me how to do it!!

    I wasn't given a book, I had to buy a book but yes, that sounds about right. Does your teacher not teach using any books at all? The ones I used were published by Osborne and written specifically for the AAT. These two Foundation Accounting books (click) (click) were the ones I started with, as did many people on here. That'll cover you for units 1, 2 3 and 4. The Workbook is full of practice questions.

    The other units you're doing are covered by the Office Skills book: (click)
  • abbiewabbiew New Member Registered Posts: 10

    I did foundation last year at college. We got given the Osbourne books as part of our course but to be truthful we hardly used them! They are a pretty good resource though and i found them useful for revision before the exam and skills tests. If it's just credits and debits you are struggling with then have you tried remembering PEARLS?
    P - purchases
    E - expenses
    A - assets
    R - revenue
    L - liabilities
    S - sales

    this has proved to be the best thing i learnt and certainly helped in the exam. As for the books they would definately help you. Hope this helped
  • CJCCJC Font Of All Knowledge Registered Posts: 1,657
    I'd agree that a textbook can be useful as backup but if you're tutor is not going to be teaching from it may not be absolutely necessary. From experience, Osborne are probably the best but pricey, BPP aren't bad either and are somewhat cheaper.

    I wouldn't worry too much about not spending too long doing debits and credits, you'll learn by seeing how they work in practise when posting transactions than by learning about them abstracted from their use. Getting your head round the who debits and credits thing is pretty hard and lots of people who end up passing Technician - including me - struggle at first, so take a look at this thread and most importantly, don't panic!

    Sure, there are some useless tutors around but you never know, yours might just know what she's doing :001_smile:
  • KrazysuebooKrazysueboo New Member Registered Posts: 7
    Thanks for the advice!! I have found some of the words to help remember about the debits and credits but it's also confusing about what are Assets, Liablitites etc and when to actually use a T account. I had a loan from J.Cross by cheque and thought I'd need a J.Cross account since he would be a creditor, but I actually need a Loan and a Bank account. Whenever we were given work she said she wrote it herself and worded it wrong since this is how it could look in the exam. We done about Assets etc the first day and it was quickly as well as explaining everything else about ''welcome to the course'' which no one actually listens too as it's all ''new''. When we done about VAT she said that you always round down VAT even if it's 3.4792 we should take it as 3.4 not 3.5 when I asked her why her answer is ''it just does'' I can't take that as an answer!! She also said NET is always rounded up!!! Obvously I am not a school leaver so my ''adult'' mind is questioning this but it be good for an explanation!! I'm hoping the other units 22 and 23 etc will come easier since I know about Data Protection etc and I've used Sage before so not worrying about that too much but these ones I feel like am in two deep over my head. I think Ill get those two books as there is plenty of information on Data Protection and stuff like that but is it just me that whenever I put debits and credits into google etc nothing wants to make sense!!! Thanks for your help and hopefully Ill be able to get it to sink in....btw I have two teachers and both of them are not helpful at all, my other teachers catchphrase is ''it depends which way you look at it'' well erm I want to look at it the AAT way!!! lol

    thanks x
  • A-VicA-Vic Expertise Guaranteed Registered Posts: 6,970
    Firstly welcome to forums :)

    1 I wouldnt worry too much about Assets and Liabilities this wont really come till later in your studies. ut Assets is somthing owned by the compny and liabilites are something owed by the company.

    2 A t account is like a bank account but for each part of the trial balance you have to put something in but take something out. e.g the loan they borrowed the money from somewhere so where does the payment go it has to go somewhere (you just have to think a little about this) you will learn this and dont worry even us technition students struggled with this at first (try the e-learning for this it helped me no end when i first started).

    3 VAT is rounded down as its treated in favour of the person/business not the tax man.

    Lastly but not least little and often when it comes to studies also ask the college if they can do a learning skills test (if not already done) i had this to learn my own style of learning it tuned out i am a visual learning and was given loads of tips on how my brain understands and learns better.

    Good luck with your studies and please feel free to pm and post questions to everyone we might not know the answers but someone will.

  • CJCCJC Font Of All Knowledge Registered Posts: 1,657
    (In superfluous addition to those wise words from Auntie Vic :001_smile:)

    Although your tutor should really be explaining things sometimes in accountancy the answer to why things are done in certain ways is that it's a matter of convention. In the case of VAT it's rounded down because that's how HMRC tell you to do it it, no real rhyme or reason.

    Just remember that you're certainly not alone in finding this stuff hard and that it will take time for you to understand how it all works. You're only a few weeks into the course, frustration, making mistakes and incomprehension are all part of the process and although it takes time things will get better - really.
  • KrazysuebooKrazysueboo New Member Registered Posts: 7
    Thank you , your making it make sense now!! so just one more thing then! you have purchase accout which ALL transactions are a debit! Now a Purchase return is always a credit (with it being returned) so if you trail balance both of these the purchase account would have debits and the returns are credits if the purchase is like £60 and the returns is £100 would the purchase main ledger be c/frwd £40 on the credit side??? x
  • NnelilanNnelilan Settling In Nicely Registered Posts: 19
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