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100+ Free AAT POBC Practice Questions

AAT Level 2 Principles of Bookkeeping Controls practice questions are available now; exam metadata is being verified.

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Why must a suspense account never appear in the final financial statements?

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2026 Statistics

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 with a time limit of 1 hour 30 minutes. The pass mark is 70% (a minimum of 56 of 80 marks). The Q2022 syllabus covers four areas: using control accounts (sales, purchases 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.

Sample AAT POBC Practice Questions

Try these sample questions to test your AAT POBC exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In the sales ledger control account (SLCA), on which side is a credit sale to a customer recorded?
A.Debit side
B.Credit side
C.Both sides equally
D.It is not recorded in the SLCA
Explanation: The SLCA is a receivables (asset) account. Credit sales increase the amount owed by customers, so they are debited to the SLCA, mirroring the total of the sales day book posted to the debit side.
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?
A.GBP 7,800 credit
B.GBP 7,200 credit
C.GBP 9,600 credit
D.GBP 7,200 debit
Explanation: PLCA: opening 8,400 + purchases 5,200 = 13,600 owed; less payments 6,100 and discounts received 300 = 7,200 credit balance still owed to suppliers.
3What is the primary purpose of preparing a sales ledger control account?
A.To record the VAT due to HMRC
B.To calculate the gross profit for the period
C.To check the arithmetical accuracy of the individual receivables accounts in the sales ledger
D.To replace the trial balance
Explanation: The control account acts as a check: its balance should agree with the total of all individual customer balances in the subsidiary sales ledger, helping detect posting errors.
4Which of the following is recorded on the CREDIT side of the sales ledger control account?
A.Credit sales
B.Opening receivables balance
C.Interest charged to customers
D.Sales returns from credit customers
Explanation: Sales returns reduce the amount customers owe, so they are credited to the SLCA. Receipts, discounts allowed and irrecoverable debts written off also appear on the credit side.
5An irrecoverable debt of GBP 250 is written off. In the sales ledger control account this is recorded as a:
A.Credit entry
B.Debit entry
C.Memorandum note only
D.Debit and credit of GBP 250 each
Explanation: Writing off an irrecoverable debt removes the amount the customer owes, reducing receivables. It is therefore credited to the SLCA (with the debit going to the irrecoverable debts expense account).
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 control account but omitted from the customer's individual account. What correction is needed?
A.Reduce the control account by GBP 150
B.Reduce the individual customer account by GBP 150
C.Increase the control account by GBP 150
D.No correction is required
Explanation: The control account is correct at 12,800 minus the 150 already reflected; the subsidiary ledger missed the credit note, so the customer's individual account must be reduced by 150, bringing the ledger total to agree with the control account.
7Contra entries (set-off) between the sales and purchases ledgers are recorded in the SLCA on the:
A.Debit side
B.Both sides
C.Credit side
D.They are not recorded in control accounts
Explanation: A contra reduces the receivable owed by a customer who is also a supplier, so it is credited in the SLCA and debited in the PLCA, offsetting the two balances.
8Discounts received from suppliers are entered in the purchases ledger control account on the:
A.Credit side
B.Both sides
C.Neither side
D.Debit side
Explanation: A discount received reduces the amount owed to suppliers, so it is debited in the PLCA. The corresponding credit goes to the discounts received income account.
9Which book of prime entry provides the total used to post credit sales to the SLCA?
A.Sales day book
B.Cash book
C.Purchases day book
D.Journal
Explanation: The sales day book lists all credit sales invoices. Its total is posted to the debit of the SLCA and the credit of sales and VAT, summarising many transactions in one posting.
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?
A.A payment to a supplier omitted from the control account
B.A credit purchase invoice omitted from a supplier's individual account but included in the control account total
C.A discount received entered twice in the control account
D.An invoice overstated in a supplier's individual account
Explanation: If a credit purchase was included in the control account total but not posted to the individual supplier account, the control account liability is higher than the sum of the individual balances.

About the AAT POBC Practice Questions

Verified exam format metadata for AAT Level 2 Principles of Bookkeeping Controls is pending. The practice questions above remain available while official exam length, timing, passing score, fee, and administrator details are reviewed.