aat
Q2022
Introduction to Bookkeeping
PRACTICE QUESTIONS
,AA T: INT RODU CTI ON TO BO OKKEEPI N G
We are grateful to the Association of Accounting Technicians for permission to reproduce past
assessment materials. The solutions have been prepared by Kaplan Publishing.
Published by
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millars Lane
Wokingham
RG41 2QZ
The text in this material and any others made available by any Kaplan Group company does not amount
to advice on a particular matter and should not be taken as such. No reliance should be placed on the
content as the basis for any investment or other decision or in connection with any advice given to third
parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited
and all other Kaplan group companies expressly disclaim all liability to any person in respect of any
losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation
to the use of such materials.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or
transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or
otherwise, other than for the sole purpose of making this publication available to the students of the
college, to whom this publication has been sent by Kaplan Publishing, who have purchased the relevant
Kaplan Publishing Textbook/Workbook for this unit.
© Kaplan Financial Limited, 2022
P.2 K A P LA N P UB L I S H I NG
,CONTENTS
Page
Index to questions and answers P.4
Practice questions 1
Answers to practice questions 103
This set of practice questions is designed for use by Kaplan and external colleges who have adopted
Kaplan Publishing’s study material for this assessment.
We respectfully draw your attention to the copyright page of this publication and would remind you
that you should take every reasonable care to observe the restrictions placed on you and your students’
use of this material.
The index to questions lists the topics which this question bank covers.
These topics broadly correspond with the order of the topics in the study text.
The following icons accompany some questions.
Icon Title Explanation
Foundation These are questions to help ground your knowledge and consolidate your
question understanding on areas you’re finding tricky.
Extension These questions are for if you’re feeling confident or wish to develop your
question higher level skills.
You will find a wealth of other resources to help you with your studies on the AAT website:
www.aat.org.uk/
Quality and accuracy are of the utmost importance to us so if you spot an error in any of our products,
please send an email to with full details, or follow the link to the
feedback form in MyKaplan.
Our Quality Co-ordinator will work with our technical team to verify the error and take action to ensure
it is corrected in future editions.
K APLAN PUBL I S H I N G P.3
, AA T: INT RODU CTI ON TO BO OKKEEPI N G
INDEX TO QUESTIONS AND ANSWERS
Question Answer
page page
Chapter 1 Business documents and books of prime entry 2 106
Chapter 2 Double entry bookkeeping – introduction 18 120
Chapter 3 Ledger accounting 25 127
Chapter 4 Accounting for sales and purchases 33 135
Chapter 5 Control accounts and subsidiary ledgers 53 151
Chapter 6 Receipts and payments 74 170
P.4 K A P LA N P UB L I S H I NG
Q2022
Introduction to Bookkeeping
PRACTICE QUESTIONS
,AA T: INT RODU CTI ON TO BO OKKEEPI N G
We are grateful to the Association of Accounting Technicians for permission to reproduce past
assessment materials. The solutions have been prepared by Kaplan Publishing.
Published by
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millars Lane
Wokingham
RG41 2QZ
The text in this material and any others made available by any Kaplan Group company does not amount
to advice on a particular matter and should not be taken as such. No reliance should be placed on the
content as the basis for any investment or other decision or in connection with any advice given to third
parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited
and all other Kaplan group companies expressly disclaim all liability to any person in respect of any
losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation
to the use of such materials.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or
transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or
otherwise, other than for the sole purpose of making this publication available to the students of the
college, to whom this publication has been sent by Kaplan Publishing, who have purchased the relevant
Kaplan Publishing Textbook/Workbook for this unit.
© Kaplan Financial Limited, 2022
P.2 K A P LA N P UB L I S H I NG
,CONTENTS
Page
Index to questions and answers P.4
Practice questions 1
Answers to practice questions 103
This set of practice questions is designed for use by Kaplan and external colleges who have adopted
Kaplan Publishing’s study material for this assessment.
We respectfully draw your attention to the copyright page of this publication and would remind you
that you should take every reasonable care to observe the restrictions placed on you and your students’
use of this material.
The index to questions lists the topics which this question bank covers.
These topics broadly correspond with the order of the topics in the study text.
The following icons accompany some questions.
Icon Title Explanation
Foundation These are questions to help ground your knowledge and consolidate your
question understanding on areas you’re finding tricky.
Extension These questions are for if you’re feeling confident or wish to develop your
question higher level skills.
You will find a wealth of other resources to help you with your studies on the AAT website:
www.aat.org.uk/
Quality and accuracy are of the utmost importance to us so if you spot an error in any of our products,
please send an email to with full details, or follow the link to the
feedback form in MyKaplan.
Our Quality Co-ordinator will work with our technical team to verify the error and take action to ensure
it is corrected in future editions.
K APLAN PUBL I S H I N G P.3
, AA T: INT RODU CTI ON TO BO OKKEEPI N G
INDEX TO QUESTIONS AND ANSWERS
Question Answer
page page
Chapter 1 Business documents and books of prime entry 2 106
Chapter 2 Double entry bookkeeping – introduction 18 120
Chapter 3 Ledger accounting 25 127
Chapter 4 Accounting for sales and purchases 33 135
Chapter 5 Control accounts and subsidiary ledgers 53 151
Chapter 6 Receipts and payments 74 170
P.4 K A P LA N P UB L I S H I NG
