Home For AAT student members AQ 2016 Advanced Diploma in Accounting Final Accounts Preparation

Balance c/d & Balance B/d PLCA

DCC101DCC101 Registered, AAT Student Posts: 2
Hi Guys,

This may be a stupid question but one I don't know the answer to.

Can someone please tell me why in the PLCA below, Balance c/d and Balance b/d are both at the top of the T account? Compared to the VAT control account below it?



  • Pian32Pian32 MAAT Posts: 390
    Is that the answer or your response?

    For the purpose of the question it doesn't matter as you don't need the accounts laid out correctly to get the answer. Balance carried down would generally be at the bottom as it is your balancing figure but for questions like this you should get the marks as long as the figures match the accounts.

    If this is the answer the full question might have laid out the information in a particular way so the answer has listed them in the order they appeared in the question, which is the easiest to keep track of.
    AAT Level 4, MAAT
    ACCA in progress
    F4- Passed Aug 2020
    F5- Passed Dec 2020
    F6- Passed Sep 2020
    F7- Planned June 2021
    F9 - Planned June 2021
  • DCC101DCC101 Registered, AAT Student Posts: 2
    Thanks Pian32 - very helpful!

    The screenshot is of the model answers from the final accounts preparation practise assessment on the AAT training portal.

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