Free Practice Questions for AAT POBC
Exam-style questions and explanations by OpenExamPrep.
Loading practice questions...
Explore More AAT Accounting Qualifications
Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.
Key Facts: AAT POBC Exam
8
Tasks
AAT Q2022 Assessment
80
Marks Available
AAT Q2022 Assessment
70%
Pass Mark
AAT
1h 30m
Time Limit
AAT Q2022 Assessment
~68%
UK Pass Rate
AAT
100
Practice Questions
OpenExamPrep
AAT POBC is a computer-based assessment of 8 tasks worth 80 marks, sat at an AAT-approved venue or under remote invigilation, with a time limit of 1 hour 30 minutes. The pass mark is 70% (a minimum of 56 of 80 marks) and the assessment is wholly computer marked, so results reach MyAAT within 24 hours. The Q2022 syllabus covers four equally weighted areas, 25% each: using control accounts (receivables ledger, payables ledger and VAT), reconciling a bank statement with the cash book, using the journal (payroll and correction of errors via a suspense account), and producing and redrafting trial balances. AAT reports a UK average pass rate of around 68%. POBC follows Introduction to Bookkeeping within the AAT Level 2 Certificate in Accounting and contributes 25% of the overall qualification grade.
Sample AAT POBC Practice Questions
Try these sample questions to review concepts for the AAT POBC exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 140+ question experience with AI tutoring.
1In the sales ledger control account (SLCA), on which side is a credit sale to a customer recorded?
2The purchases ledger control account (PLCA) shows a brought-forward credit balance of GBP 8,400. During the month, credit purchases were GBP 5,200, payments to suppliers GBP 6,100 and discounts received GBP 300. What is the closing balance?
3What is the primary purpose of preparing a sales ledger control account?
4Which of the following is recorded on the CREDIT side of the sales ledger control account?
5An irrecoverable debt of GBP 250 is written off. In the sales ledger control account this is recorded as a:
6The total of the individual balances in the sales ledger is GBP 12,650, but the sales ledger control account shows GBP 12,800. A credit note for GBP 150 was correctly posted to the customer's individual account but was omitted from the control account. What correction is needed?
7Contra entries (set-off) between the sales and purchases ledgers are recorded in the SLCA on the:
8Discounts received from suppliers are entered in the purchases ledger control account on the:
9Which book of prime entry provides the total used to post credit sales to the SLCA?
10A purchases ledger control account fails to agree with the total of the supplier balances. Which of the following could cause the control account balance to be HIGHER than the list of balances?
About the AAT POBC Exam
AAT Level 2 Principles of Bookkeeping Controls (POBC) is a 50 guided-learning-hour unit of the AAT Level 2 Certificate in Accounting (Q2022). It tests receivables, payables and VAT control accounts, bank reconciliation, the journal (including payroll and correction of errors), suspense accounts, and producing and redrafting trial balances through an 8-task computer-based assessment.
Exam sponsor: AAT (Association of Accounting Technicians). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.
Assessment
Question count not published by the exam provider
Time Limit
1 hour 30 minutes
Passing Score
70% (competent)
Exam / Certification Fees
AAT student registration fee plus a per-assessment fee set by the training provider or venue; amounts vary by provider and country
Exam sponsor websiteReported exam pass rate: Approximately 68% (UK average). AAT reports a UK average POBC pass rate of around 68%; the lower-performing tasks are typically control account reconciliation and journals for error correction. This describes exam candidates, not OpenExamPrep users or results from using our resources. Exam sponsor website
Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.
Our practice resources: topics covered
We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.
Use control accounts
Prepare and reconcile receivables ledger, payables ledger and VAT control accounts, including discounts, returns, contras, irrecoverable debts, and agreeing control accounts to the subsidiary ledgers and supplier statements.
Reconcile a bank statement with the cash book
Identify payment methods and their effect on the bank balance, update the cash book for unrecorded and duplicated items such as charges, interest, direct debits and dishonoured cheques, handle timing differences (unpresented cheques, outstanding lodgements), and prepare a bank reconciliation statement.
Use the journal
Record non-routine transactions, opening balances, payroll journals (gross pay, income tax, employer's and employees' NIC, pensions, voluntary deductions), and correction of errors using the journal, including entries through a suspense account.
Produce trial balances
Extract an initial trial balance from the general ledger, classify each balance as a debit or credit, open and clear a suspense account, recalculate ledger balances following journal entries, and redraft the trial balance from adjusted and unadjusted balances.
Preparing for the AAT POBC Exam
What You Need to Know
- Passing score: 70% (competent)
- Assessment: Question count not published by the exam provider
- Time limit: 1 hour 30 minutes
- Exam / certification fees: AAT student registration fee plus a per-assessment fee set by the training provider or venue; amounts vary by provider and country Official sources
Using Our Practice Resources
- Work through all 140 available questions
- Review every answer and explanation
- Track weak areas and revisit them
- Use our AI tutor for tough concepts
AAT POBC: Suggested Study Strategy
Frequently Asked Questions
How many tasks are on the AAT POBC exam?
The AAT Principles of Bookkeeping Controls assessment has 8 tasks worth 80 marks in total. The tasks use objective, reconciliation and journal-style questions covering control accounts, bank reconciliation, journals and trial balances.
What is the AAT POBC pass mark?
The pass mark for all AAT computer-based assessments, including POBC, is 70%. With 80 marks available, you need at least 56 marks to be assessed as competent.
How long is the AAT POBC exam?
You have 1 hour and 30 minutes to complete the 8 tasks. Managing time across control accounts, bank reconciliation, journals and trial balance tasks is important to finish within the limit.
How long do AAT POBC results take?
Principles of Bookkeeping Controls is wholly computer marked, so AAT publishes your result to MyAAT within 24 hours of submitting the assessment. You also receive a feedback statement showing the marks available and marks achieved against each of the 8 tasks. The six-week wait some students hear about applies only to the Level 2 BESY synoptic assessment.
What topics does AAT POBC cover?
POBC covers using control accounts (receivables ledger, payables ledger and VAT), reconciling a bank statement with the cash book, using the journal for payroll and correction of errors via a suspense account, and producing and redrafting trial balances after adjustments.
Is AAT POBC multiple choice?
POBC is a computer-based assessment with objective, reconciliation and journal-style tasks rather than only multiple choice. MCQ-style practice questions are still an effective way to build the underlying knowledge before sitting the real tasks.
What is the AAT POBC pass rate?
AAT reports a UK average pass rate of around 68% for Principles of Bookkeeping Controls. Examiner feedback suggests control account reconciliation and journals for error correction are common areas where students lose marks.
Where does POBC fit in the AAT qualification?
POBC is a unit within the AAT Level 2 Certificate in Accounting (Q2022). It builds on Introduction to Bookkeeping and introduces controls, reconciliations, journals and trial balances.