140+ Free AAT POBC Practice Questions

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Approximately 68% (UK average) Pass Rate

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2026 Statistics

Key Facts: AAT POBC Exam

Tasks

AAT Q2022 Assessment

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 140+ 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 each quarter

B.To calculate the gross profit for the period

C.To check the accuracy of the individual receivables accounts

D.To replace the trial balance at the period end

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 customer's individual account but was omitted from the control 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 subsidiary ledger already reflects the credit note, so the GBP 12,650 list of balances is right. The control account still carries the invoice in full, so GBP 150 must be credited to it, taking it from GBP 12,800 down to GBP 12,650 and bringing the two records into agreement.

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 that supplier's individual account

B.A credit purchase invoice included in the control account but not in the supplier's account

C.A discount received entered twice in the control account but once in the supplier's account

D.A credit purchase invoice overstated in a supplier's individual account

Explanation: If a credit purchase reached the control account but never reached the supplier's individual account, the control account liability includes an invoice that the list of balances does not, so the control balance is the higher of the two.

About the AAT POBC Exam

AAT Level 2 Principles of Bookkeeping Controls (POBC) is a unit of the AAT Level 2 Certificate in Accounting (Q2022). It tests 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.

Assessment

Question count not published by the exam provider

Time Limit

1 hour 30 minutes

Passing Score

70% (competent)

Exam Fee

AAT student registration fee plus a per-assessment fee set by the training provider or venue; amounts vary by provider and country (AAT (Association of Accounting Technicians))

AAT POBC Exam Content Outline

25%

Use control accounts

Prepare and reconcile sales ledger, purchases ledger and VAT control accounts, including discounts, returns, contras, irrecoverable debts, and agreeing control accounts to the subsidiary ledgers and supplier statements.

25%

Reconcile a bank statement with the cash book

Identify payment methods, update the cash book for charges, interest, direct debits and dishonoured cheques, handle timing differences such as unpresented cheques and outstanding lodgements, and prepare a bank reconciliation statement.

25%

Use the journal

Record non-routine transactions, opening balances, payroll journals (gross pay, PAYE/NIC, pensions, net pay), and correction of errors using the journal, including entries through a suspense account with appropriate narratives.

25%

Produce trial balances

Extract an initial trial balance, classify debit and credit balances, open and clear a suspense account, and redraft the trial balance after corrections and period-end adjustments such as accruals, prepayments and depreciation.

How to Pass 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 fee: AAT student registration fee plus a per-assessment fee set by the training provider or venue; amounts vary by provider and country

Keys to Passing

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 Study Tips from Top Performers

1Practise preparing and reconciling control accounts until you can confidently place discounts, returns, contras and irrecoverable debts on the correct side.

2Distinguish clearly between timing differences in the bank reconciliation and items that require updating the cash book first.

3Learn the payroll journal layout, separating gross pay, employee deductions, employer NIC, pensions and net pay.

4Master suspense accounts by always identifying which side the difference sits on before writing the correcting journal.

5When redrafting the trial balance, work methodically through accruals, prepayments, depreciation and corrections so the suspense account clears to nil.

6Sit full timed 8-task mocks so your pacing matches the 1 hour 30 minute assessment.

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.

What topics does AAT POBC cover?

POBC covers using control accounts (sales, purchases 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.