Home For AAT student members AQ 2013 AAT Level 3 (Level 6 in Scotland)
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚

FAPR Ledger Accounts


I'm just doing the first sample cbt on myAAT and on the first question where you reconstruct ledger accounts, does it matter if you enter the figures in the t-accounts in the correct order? On the answers it shows c/d first, then discounts received, then bank. I would always put c/d at the bottom since it's effectively supposed to go just above the total as the balancing figure?

Can't remember if this was ever something i questioned in Level 2 or not.




  • nickyowlnickyowl Registered Posts: 15
    Hi, any order is fine for reconstructing the accounts, I questioned that too.

Sign In or Register to comment.