T Accounts!

System
System Posts: 100,534 🤖 Admin 🤖
edited 10:23AM in AAT student discussion
Could anyone please explain to me a rough guideline on which T accounts you should use in different situations? I understand the principal of posting to them but I stumble when it comes to writing down which T accounts I will actually need. Does anybody know of any decent notes or books I could use, or could anybody explain it to me please?<BR><BR>Thanks<BR>

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    T Accounts!

    <BR>Sadi<BR><BR>The list can be endless. You could use t accounts for all control accounts e.g.<BR><BR>Debtors (sales. receipts/bad debts/credit notesâ?¦.)<BR>Creditors (Purchases/payments/discounts/credit notesâ?¦..)<BR>Vat control (Input vat/output VAT/payments to HMC&E)<BR>PAYE control (PAYE, Employerâ??s NIC/Employeeâ??s NIC / IR Payments)<BR>Wages (Gross/PAYE, Employeeâ??s NIC / Net Pay)<BR>PAYE (Employerâ??s NIC/Employees NIC/Class 1A NIC/Payments to IR)<BR><BR>Not sure if this answers your question â?? the list can go on forever!<BR><BR><BR>
  • System
    System Posts: 100,534 🤖 Admin 🤖
    T Accounts!

    Thanks - that helps a bit but how do you know in an exam which ones you use? How would you go about working it out? Or do they put them all down on paper for you and then simply let you post the transactions?<BR><BR>Thanks for replying <BR>
  • System
    System Posts: 100,534 🤖 Admin 🤖
    T Accounts!

    The accounts to use are already set out in the exams - you just post the transactions.<BR><BR>Hope this helps!<BR><BR>Amanda
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