Home For AAT student members AQ 2013 AAT Level 2 (Level 5 in Scotland)

Unit 3

ChelleChelle Well-KnownRegistered Posts: 163
Can anyone give me any advice in getting my head round the trial balances and journals, including suspense accounts please?

I have my Sim on Monday morning, and no matter how many practice Sims I do, I get to that part and I am just lost with it all.

Thank you in advance x


  • Claire321Claire321 Well-Known Registered Posts: 209
    Its a case of really understanding which items are debits and credits. It can sometimes take a while but it will suddenly click and all make sense. When taking practice questions or sims don't panic if you're not sure where you need to post journals, see if you can move on to another question and then go back. Sometimes if you read through other questions and go back ithe answer might seem a bit more obvious.

    Sometimes if you know where one side of the double entry goes you can work out where the other side need to go e.g
    if you have an overhead or expense - this will need to be a debit - so the other side need to be a credit depending if it a bank payment then credit bank or if its a supplier credit creditors.

    I hope this helps a little

  • ChelleChelle Well-Known Registered Posts: 163
    Thank you for your input Claire

    Well I sat the Sim this morning but I will be very very surprised if I don't have to re sit it, it was the hardest Sim of them all!!

    On the plus side, I have passed Unit 4 and the presentation yayyyyy.
  • ChelleChelle Well-Known Registered Posts: 163
    Well good news, I had to do 4 top up questions but I have now passed Unit 3 yayyyy.

    So that's all Units covered and passed, just the main one in June now.
  • Claire321Claire321 Well-Known Registered Posts: 209
    Congratulations Chelle
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