Mock exam 2: the whole path
Everything in Bookkeeping foundations, from double entry to control accounts, choosing accounts and loans.
20 questions, 30 minutes, no hints. Nothing is marked until you hand it in, then you see your score for each topic.
How a sitting works
- Every question is on one page, and the clock starts when you begin. You can change any answer until you hand the paper in, and it is handed in for you when the time runs out.
- Questions are drawn fresh each time, spread across every module the exam covers.
- Your result shows each topic, so you know which rooms to go back to.
- Score 70% or more to pass. Your first pass adds 100 marks.
What it covers
Double entry from zeroThe rules every set of books is built on.Books of prime entryWhere every transaction is written down first: the day books, the cash book and petty cash.Bank reconciliationMatching the cash book to the bank statement, and explaining every difference.VATCharging it, reclaiming it and working out what is owed to HMRC.Control accountsKeeping the total owed by customers in step with each customer's own account.Starting out in bookkeepingWhat bookkeeping is for, who does which job, the cycle every transaction follows, and what software does and does not do.Choosing the right accountWhat goes in Purchases, income that is not sales, debts that are not trade debts, and refunds given and received.How the books stay in balanceWhy every transaction keeps the accounting equation true, entries that touch three accounts, and a business loan from start to finish.
Questions
Is it free?
No. It needs Premium, or the Exam pack bought once. The free rooms of Bookkeeping foundations are the place to prepare.
How long is it?
20 questions in 30 minutes. The paper is handed in when the time runs out.
What is the pass mark?
70%. Your first pass adds 100 marks to your record.
Are the questions the same each time?
No. Each sitting draws new questions, spread across the 8 modules it covers.
Is it a real exam?
No. It is a practice paper on Ledger Drill, which is independent and not affiliated with AAT. Passing it is not a qualification.