AAT LEVEL 2 – Certificate in Accounting

Bookkeeping Transactions (BTR)

Lesson aims

• To be able to identify the assessment information

• To be able to analyse the success factors for the assessment

• To be able to complete the task on the assessment

• To be able to complete the assessment preparation test (1-5)

 What do you Bookkeeping Transactions is the first of the
need to two financial accounting assessments at level
two. It is designed to introduce students to
know to do the double entry bookkeeping system and
associated documents and processes, to the
well in the point of extracting an initial trial balance,
before any adjustments are made.
assessment?
  Be able to prepare and check the accuracy
of invoices, credit notes, remittance
advices, statements of account and petty
cash vouchers
 Use business documentation to make
To be successful entries in the day books.
 Be able to transfer the totals of the day
in the books to the ledgers, using double entry
assessment you bookkeeping.
 Know how to make entries in the cash book
need to: and petty cash book, and transfer the totals
of those books to the ledgers.
 Be able to perform appropriate checks on
supplier invoices and credit notes and
reconcile supplier statements with the
supplier’s purchases ledger account.
 1. Entering narrative by selecting from drop down menus of narrative
options known as picklists

2. Using drag and drop menus to enter narrative

In the
assessment 3. Typing in numbers, known as gapfill entry

you will
complete 4. Entering ticks

tasks by: 5. Entering dates by selecting from a calendar

You must familiarise yourself with the style of the online questions and
the AAT software before taking the assessment. As part of your revision,
login to the AAT website and attempt their online practice assessments.
Introduction
to
assessment