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aatQ2022
Introduction to Bookkeeping
PRACTICE QUESTIONS
,AA T: INT RODU CTI ON TO BO OKKEEPI N G
We are grateful to the Association of Accounting Technicians for permission to reproduce past
assessment materials. The solutions have been prepared by Kaplan Publishing.
Published by
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millars Lane
Wokingham
RG41 2QZ
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© Kaplan Financial Limited, 2022
P.2 K A P LA N P UB L I S H I NG
,CONTENTS
Page
Index to questions and answers P.4
Practice questions 1
Answers to practice questions 103
This set of practice questions is designed for use by Kaplan and external colleges who have adopted
Kaplan Publishing’s study material for this assessment.
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that you should take every reasonable care to observe the restrictions placed on you and your students’
use of this material.
The index to questions lists the topics which this question bank covers.
These topics broadly correspond with the order of the topics in the study text.
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K APLAN PUBL I S H I N G P.3
, AA T: INT RODU CTI ON TO BO OKKEEPI N G
INDEX TO QUESTIONS AND ANSWERS
Question Answer
page page
Chapter 1 Business documents and books of prime entry 2 106
Chapter 2 Double entry bookkeeping – introduction 18 120
Chapter 3 Ledger accounting 25 127
Chapter 4 Accounting for sales and purchases 33 135
Chapter 5 Control accounts and subsidiary ledgers 53 151
Chapter 6 Receipts and payments 74 170
P.4 K A P LA N P UB L I S H I NG
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