Each unit assessment is computer based and computer marked, 1 hour 30 minutes long, and AAT maintains a pass mark of 70% across all assessments.
Introduction to Bookkeeping
Business documents, discounts and VAT, the daybooks, the cash book and petty cash, and posting to the ledgers.
25% of the qualification grade
Principles of Bookkeeping Controls
Control accounts, bank reconciliations, the journal and correcting errors, and the trial balance.
25% of the qualification grade
Principles of Costing
Classifying costs, inventory valuation, labour and overheads, budgets and variances, and spreadsheet formulas.
20% of the qualification grade