Sit an original Introduction to Bookkeeping paper laid out like AAT's published sample assessment: 11 tasks, 100 marks, 1 hour 30 minutes. Every box is marked automatically, and every task comes with its working.
Our free paper
11 tasks, 100 marks, 1 hour 30 minutes
Pass mark
70%, the mark AAT maintains across all assessments
Marking
Computer marked, as AAT's unit assessments are
Also free
A 13-task diagnostic across all three unit assessments
What the real unit assessments look like
AAT's unit assessments are computer based and time limited, sat at an approved training provider or assessment venue under controlled conditions, and available on demand all year. AAT says students meet multiple-choice questions, numeric gap-fill questions and tools that replicate workplace activities, such as making entries in a journal. Tasks do not have to be done in order, but AAT encourages working through them as presented.
How to use a practice paper
Sit it in one go on the 90-minute clock: about 54 seconds a mark.
Enter figures as the real assessment asks:
Use a full stop for a decimal point: 100.57, not 100,57.
Commas for thousands are optional: 10000 and 10,000 are both accepted.
A minus sign or brackets can show a negative figure, unless a task says otherwise.
Apply normal rounding where it is needed.
Afterwards, open every task you dropped marks on, read the working, then practise that learning outcome.
Practice for every unit
The course has two timed papers for each of Introduction to Bookkeeping, Principles of Bookkeeping Controls and Principles of Costing, each 100 marks in 1 hour 30 minutes. AAT publishes a sample assessment only for Introduction to Bookkeeping, so the other papers spread their marks across the learning outcomes by the weights in AAT's test specifications.
Try 3 tasks
Task 1 · Introduction to Bookkeeping LO24 marks
This task is about checking receipts from customers.
Two customers paid within the discount period but worked out the prompt payment discount wrongly, so each has underpaid. The discount applies to the whole invoice amount.
Calculate the amount each customer should have paid and the amount still outstanding. Enter all figures as positive values. (4 marks)
Customer
Invoice
Discount %
Invoice amount £
Amount paid £
Should have paid £
Outstanding £
Marek Nowak
681
3
7,966.00
7,648.47
Kingsmead Optics
915
5
10,615.20
10,021.66
Task 2 · Introduction to Bookkeeping LO53 marks
This task is about posting the purchases daybook.
The purchases daybook totals are: total £10,425.08, VAT £1,737.51, net £8,687.57.
Record the entries in the general ledger. Choose an account for each line and enter the amount as a debit or a credit. (3 marks)
Account name
Debit £
Credit £
Leave any spare lines blank.
Task 3 · Introduction to Bookkeeping LO36 marks
This task is about payments to suppliers.
Company policy is to take every prompt payment discount offered. Today is 15 April.
Supplier
Terms of payment
Lowther Motors
2% discount for payment received within 7 days of the invoice date
Driftwood Gifts
Net monthly: payment by the end of the month after the invoice month
Kestrel Logistics
4% discount for payment received within 14 days of the invoice date
Identify the amount to pay each supplier and the date by which the supplier should receive the payment. (6 marks)