Exam (elaborations)
Exam (elaborations) AAT Accounting
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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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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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