AAT
Certificate in Accounting
Introduction to Bookkeeping
Integrated Workbook
, Introduction to Bookkeeping
© Kaplan Financial Limited, 2022
All rights reserved. No part of this publication may be reproduced, stored in a
retrieval system, or transmitted, in any firm or by any means, electronic, mechanical,
photocopying, recording or otherwise, without the prior written permission of Kaplan
Publishing.
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.
P.2
, Introduction to Bookkeeping
CONTENTS
Page
Chapter 1 Business documents and books of prime entry 5
Chapter 2 Double-entry bookkeeping – an introduction 77
Chapter 3 Ledger accounting 105
Chapter 4 Accounting for sales and purchases 129
Chapter 5 Control accounts and subsidiary ledgers 157
Chapter 6 Receipts and payments 191
Chapter 7 Answers 239
P.3
, Introduction to Bookkeeping
INTEGRATED WORKBOOK
ICONS
Advantage
Alternative approach
British Values
Definition/Terminology
Exam question styles
Exam Technique Point
Further Reading
Illustration
Key Point
P.4
Certificate in Accounting
Introduction to Bookkeeping
Integrated Workbook
, Introduction to Bookkeeping
© Kaplan Financial Limited, 2022
All rights reserved. No part of this publication may be reproduced, stored in a
retrieval system, or transmitted, in any firm or by any means, electronic, mechanical,
photocopying, recording or otherwise, without the prior written permission of Kaplan
Publishing.
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.
P.2
, Introduction to Bookkeeping
CONTENTS
Page
Chapter 1 Business documents and books of prime entry 5
Chapter 2 Double-entry bookkeeping – an introduction 77
Chapter 3 Ledger accounting 105
Chapter 4 Accounting for sales and purchases 129
Chapter 5 Control accounts and subsidiary ledgers 157
Chapter 6 Receipts and payments 191
Chapter 7 Answers 239
P.3
, Introduction to Bookkeeping
INTEGRATED WORKBOOK
ICONS
Advantage
Alternative approach
British Values
Definition/Terminology
Exam question styles
Exam Technique Point
Further Reading
Illustration
Key Point
P.4
