Home For AAT student members AQ 2013 AAT Level 2 (Level 5 in Scotland)
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AAT Level 2 Processing Bookeeping transactions practice exams

Good evening,

I have completed the practice exams on the AAT website, unfortunately there are only two exams on the site for this particular topic! I have also completed the exam in the Kaplan books we have and done some practice exams in class, I was wondering if anybody has a few more or knows any websites where I will be able to find some more to do.

I have passed the ones on the AAT website and I hear from some colleagues that the exams on the day will be similar to the practice exams in layout but just different questions.

Kind Regards
I'm currently studying AAT Level 4! as part of my Finance Apprenticeship


  • ariadneariadne Registered Posts: 218
    If you still have the option there may be more on MyAAT under 2010 standards. There were about four for each L3 exams and the syllabus was the same for most exams, just the layout was altered. Otherwise I don't think there are any other practice tests, Osbourne has some questions for each module. The BPP question books are good for practice, there were about seven practice tests in one module I did at L3. Just buy an old cheap one off ebay as double entry has changed much, although VAT did change so go for a year after that change, 2011 should be safe I think.
  • BradleyClaridgeBradleyClaridge Registered Posts: 30
    Good evening,

    I have done quite a few practice exams and quite a bit of revision so hopefully I should be okay.

    Kind Regards
    I'm currently studying AAT Level 4! as part of my Finance Apprenticeship
  • JoshJ1992JoshJ1992 Registered Posts: 75
    Have you registered your kaplan book on their website. If not, there should be a scratch card like thing on the inside cover. Set up an account on the AAT website, add a book and enter this number. This will give you access to an e-book version of the book, progress tests and a practice test. There is also a useful tutorial showing you how to use the test.
  • MateiMatei Registered Posts: 2
    Hi everyone.

    I have a quick one. For Task 4 in the first practice assessment for Level 2, it shows the balances at the end of month on the credit side of the cash book. There are the headings: Cash, Bank, VAT, Trade Payables, Cash Purchases and Bank charges. The task is to name the four accounts to be used to make postings from these headings into the general ledger.
    After having viewed the answers, I totally understand why the 4 accounts are posted and the debit/credit requirements. These are VAT, Trade Payables, Cash purchases and Bank charges.

    What I fail to understand is why the Cash and Bank balances are not valid options of postings to be made in the General Ledger ??

    Any help would be much appreciated.


  • CeeJaySixCeeJaySix Well-Known Registered Posts: 645
    The cashbook itself can form part of the double-entry system, negating the need for separate cash and/or bank general ledger accounts as all cash/bank transactions will be recorded in the book.

    The analysis side of the cashbook will always be transferred to the general ledger as not all transactions in any particular category will necessarily be through the cashbook (eg. sales/purchases can be for cash or on credit; the credit ones will not hit the cashbook (although clearly the later receipt/payment will)).
  • MateiMatei Registered Posts: 2
    Great answer, thank you. All clear now.

    Many thanks!
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