AAT Exam timetable for the AAT Dec 2008 exam sitting
more AAT Course UK About the AAT Qualification The AAT Accounting Qualification gives you the relevant and practical skills to do a wide range of accounting and finance jobs. The course is extremely flexible and is open to all, no matter what your age or previous experience.
more ECR - Recording and Evaluating Costs and Revenues Unit 6 Recording and Evaluating Costs and Revenues
Unit Commentary
This unit is concerned with how organisations record, analyse and report current and future costs and revenue data for use within the organisation. You will need to know that organisations build up costs and revenues in different ways. The ways costs are recorded vary with the type of industry as well as the measurement rules chosen by the organisation.
more FRA - Maintaining Financial Records and Preparing Accounts Unit 5 Maintaining Financial Records and Preparing Accounts
Unit Commentary
This unit relates to the maintenance of accounts from the drafting of the initial trial balance through to the preparation of information required to produce a set of final accounts.
The first element is concerned with the records for capital items, how to deal with acquisitions, on-going depreciation and the rules for disposal.
more BTC - Preparing Business Taxation Computations Unit 18 Preparing Business Taxation Computations
Unit Commentary
This unit is about preparing tax computations for businesses and completing the relevant tax returns. There are four elements.
The first element requires you to prepare capital allowances computations, including adjustments for private use by the owners of a business.
more PLB - Preparing Ledger Balances and an Initial Trial Balance
Unit 3 Preparing Ledger Balances and an Initial Trial Balance
Unit Commentary
This unit relates to the internal checks involved in an organisation’s accounting processes. The first element is primarily concerned with comparing individual items on the bank statement with entries in the cashbook and identifying any discrepancies. This involves recording details from the relevant primary documentation in the cashbook, manual and computerised, and calculating the totals and balances of receipts and payments. You are also required to identify any discrepancies, such as differences identified by the matching process.
more DFS, DFSH, DFSL - Drafting Financial Statements Unit 11 Drafting Financial Statements (Accounting Practice, Industry and Commerce)
Unit Commentary
This unit is about drafting and interpreting financial statements of limited companies. The first element in this unit is about drafting limited company year-end financial statements from a trial balance. You are responsible for ensuring that the financial statements comply with any relevant domestic legislation and either the relevant UK standards (Statements of Standard Accounting Practice, Financial Reporting Standards and other relevant pronouncements) or the International Accounting Standards. You also need to show that you ensure that confidentiality procedures are followed. The second element requires you to interpret the financial statements of companies and the relationships between the elements using ratio analysis.
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