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

CJBS assessment - task 7 redrafting the trial balance

For those of us who have taken or are about to take the CJBS exam, I've got a question...
When trying to redraft the trial balance, I'm not always sure if I need to add or take away the journal entry from the original figure. I would be interested to know if anyone has a way to work this out.


  • ariadneariadne Registered Posts: 218
    I presume, in the questions, the journal entry is given as a D or C and indicates which account it applies to.

    If the account (it is to be applied) is an asset or expense, so a Debit balance, a D journal will add on and a C journal will deduct from the account.

    If the account is an income or liability, a Credit balance, a D journal will deduct from and a C will add to the account.

    This all made much more sense after L3 when you have a better view of the concept as a whole, but keep your L2 books for reference as they don't go back over this learning.
  • JoshJ1992JoshJ1992 Registered Posts: 75
    Hi ariadne, thank you, this makes a lot more sense now. I tried the practice question again and I seem to have got to the right answer.
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