Principles of Bookkeeping Controls has the lowest pass rate of any unit at level 2 being only 70% for the year to December 2021 (the results for Bookkeeping Controls which this unit replaces in its entirety). However, this unit should be the easiest. It is small, the questions all require the same technique and it builds upon the Introduction to Bookkeeping unit. As a result this new exam guide and example assessments has been prepared which follows on from the new Principles of Bookkeeping Controls study guide. It is designed to prepare students specifically for the exam to
The need to implementation a specific set technique for each question type regardless of the wording provided by the examiner. There are three key areas areas (T accounts, Wages Control and suspense/error questions) where superior techniques are provided, which will score higher marks compared to the AAT materials/traditional textbooks;
Provide extensive question practice to hone that technique;
Recognition of the different wording/approach the examiner may take in an attempt to shift a student out of applying the question technique.
This exam assessment guide
An exam guide breaking down question types;
Five practice exam assessments covering all of the question topics in an exam style but answered using the specific appropriate technique.
Combined this is designed to provide an experience for students that better prepares them for the exam.