Overview

This book is aimed at students who are studying AAT Accounting at levels 1 or 2, in particular those who are coming back to study after a break or who could do with a boost to their maths skills to aid their progress. The book introduces, discusses and helps students to practice some of the key calculations in AAT study that students commonly make mistakes in, including: For levels 1 & 2: (bookkeeping) rounding rules net, VAT and gross discount calculations Invoice calculations The accounting equation For level 2: (costing) rounding rules averages percentages & variances bonus and overtime wages unit costs spreadsheets The book is broken down into two main chapters: bookkeeping calculations costing calculations Each chapter models the calculations, and provides practice questions for students. A further chapter of skills tests (with answers) enables students to practice their maths skills further. Calculations included in the book are mapped to expectations of students from AAT live assessments, and will help build confidence for those exams.

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