Mock exam: Journals, errors and control accounts
Questions from every module of Journals, errors and control accounts.
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
The journalThe book of prime entry for everything that has no day book: opening entries, write-offs, one-off transactions and corrections.Errors the trial balance hidesSix kinds of error leave the trial balance agreeing. Learn to name each one, see what it does to the figures and write the journal that corrects it.Errors and the suspense accountWhen the trial balance will not agree: park the difference in a suspense account, find the errors, clear it with journals and redraft the trial balance.Payables and VAT control accountsThe purchases ledger control account and the VAT control account: what goes into each one, and how to prove the balance is right.Payroll in the ledgersHow a month's payroll gets into the books: the wages expense, what is owed to HMRC and the pension provider, and the wages control account.Month-end checksThe checks a bookkeeper runs before anyone relies on the month's figures: what each one proves, what to look out for, and who to tell.
Questions
Is it free?
No. It needs Premium. The free rooms of Journals, errors and control accounts 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 6 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.