AP2 Partner current accounts "enter zeros where appropriate"

I've included a screenshot which shows the answer given by AAT (AP1 mock test 3 question 2.3)

Attachment not found.

It say's to include zeros "where appropriate" I assume this means figures for drawings, salary, and interest.

For some reason in the answer they give, they have included a zero on the debit side of Balance c/d but not on the credit side ones.

I'm just checking i'm not missing some weird special rule which means this is that is the accepted practice for some reason.



  • taraskyn
    taraskyn Registered Posts: 41 ? ? ?

    You should also include zeros on debit and credit side for balance c/d.
    I know that because I have exactly the same thing on my actual assessment. I did not include zeros on credit side for balance c/d and they downgraded my answer from exceeded to met. Not fair and really not important!!! In fact I think that with no zeros it is more correct. Anyway you can't argue with the computer.

    Good Luck!
  • steve2008
    steve2008 Registered Posts: 89 ? ? ?
    Thanks, I guess i'll just stick zeros everywhere I can.

    I'm beginning to wonder whether AAT just pick a random student's answers from an exam which passed, rather than writing their own. They often don't follow what I would call 'best practice'. Like in the answer I posted, the c/d line appears before the interest on drawings one.
  • taraskyn
    taraskyn Registered Posts: 41 ? ? ?
    I agree It could be a random pick of a student's answer.
    As it gets harder I think the future papers will have more flaws like that.
    We should be prepared for that and develop our own independent point of view on the solution regardless of the answer.
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