Your most difficult calculations while studying AAT?

StuartW Registered Posts: 472 Dedicated contributor 🌟 🐵 🌟
edited February 2017 in General discussion
Hi everyone,

AAT's Learning Services team are going to be producing some more e-learning to help AAT students.

They've asked us to ask you:

1. What are the three most difficult calculations you have come across during your studies?
2. What level, unit and topic were they in?
3. Do you have any tips for solving them?

Here are some responses we've had on Facebook.

What would you add?


  • zebra246
    zebra246 Registered Posts: 57
    edited November 2016
    i) Re-order level, level 3, Costs and Revenues
    ii) Implied Interest on Leases, level 4, Financial Statements
    iii) The value of settlement discounts when converted to APR, level 4, Cash Management

    Make sure you can do these in practice, know the relevant equations and steps and have a calculator that has brackets which you know how to use. (Many accounting calculators don't have brackets)

    Having said all that, these 3 calculations are not likely to be requested in an assessment. The fact is difficult calculations and advanced mathematics (e.g. beyond GCSE level) is not required for AAT. People often claim the maths is difficult when the underlying and real problem is not understanding the concepts, terms and what it is the calculation is trying to measure.
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