Free Study GuidePractice questions, flashcards, and related resources

Free AAT ITBK Exam Prep

AAT Level 2 Introduction to Bookkeeping

Pass your AAT ITBK exam without spending hundreds on expensive prep courses. Free study guides, practice questions, flashcards, and related exam resources.

Same family resources

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.

Your Study Path

AAT AAT Accounting Qualifications License: Complete Roadmap

Follow this path to maximize your chances of passing on the first try

1

Phase 1: Bookkeeping systems and documentsYou are here

Master the accounting equation, capital vs revenue, classification, coding, books of prime entry and the role of digital bookkeeping.

20
hours
2

Phase 2: Customer and supplier transactions

Practise invoice and credit note calculations, trade, bulk and prompt payment discounts, VAT, and recording entries in the day books.

25
hours
3

Phase 3: Receipts, payments and ledgers

Work through the cash book, petty cash imprest system, allocation of receipts, ledger posting, control accounts and the trial balance.

25
hours
Estimated total study time
70 hours
That's about 7 weeks at 10 hours/week

Can You Take the AAT ITBK Exam?

Check if you meet the basic eligibility requirements

Age
Education
No formal prior qualifications required; AAT recommends basic numeracy and literacy before starting Level 2.
Experience
No work experience required; the unit is designed as an introduction to the bookkeeping role.
Additional Requirements
  • Register as an AAT student and study through an AAT-approved training provider or self-study route
  • Book the assessment through an AAT-approved assessment venue
  • Achieve at least 70% to be assessed as competent in the unit

AAT ITBK Quick Facts

Time to Get Licensed

6-10 weeks of part-time study for most candidates before sitting the 1.5-hour CBA.

From start to license in hand

Exam Provider

AAT-approved assessment venues (computer-based assessment)

In-Person Only
Schedule Your Exam

Retake Policy

Candidates who do not reach 70% can re-sit the ITBK assessment, subject to their training provider's and AAT's resit arrangements and any venue booking fees.

Total Cost Breakdown

Total Estimated CostVaries by provider; AAT does not publish a single fixed unit price
Why Choose Us

Free AAT ITBK Prep That Actually Works

The official pass rate is AAT does not publish a unit-level pass rate for Introduction to Bookkeeping; the competency pass mark is 70%.. Our students do better.

100 Practice Questions

ITBK-style drills mapped to the five official learning outcomes, each weighted 20%.

AI-Powered Learning

Adaptive guidance targets weak areas such as VAT, discounts and double entry.

2026 Updated

Aligned to the AAT Q2022 ITBK syllabus, CBA format, and the 70% pass mark.

Free Access

Start AAT ITBK prep free before paying student registration and assessment fees.

Compare:
Kaplan $300+Achievable $200+OpenExamPrep $0

What You'll Study

5 chapters covering everything you need to pass

AAT ITBK Exam Details

AAT Level 2 Introduction to Bookkeeping

Administered by AAT (Association of Accounting Technicians)

Official Source
70% competency threshold (the pass mark for all AAT computer-based assessments)
Passing Score
Eleven
Questions
1
Hours
No standalone unit fee published by AAT; candidates pay AAT student registration plus assessment fees charged by their AAT-approved training provider or assessment venue
Exam Fee
Study time: Most candidates spend roughly 60-90 guided learning hours on the ITBK unit before sitting the assessment
Prerequisites: No formal entry requirements; basic numeracy and literacy recommended before starting AAT Level 2
Valid for: A unit pass contributes to the AAT Level 2 Certificate in Accounting and does not expire under AAT policy

Exam Content Breakdown

Based on the official AAT (Association of Accounting Technicians) content outline

Understand how to set up bookkeeping systems20%

Accounting equation, capital vs revenue expenditure, classifying assets, liabilities, income and expenses, coding systems, books of prime entry, ledgers and the role of digital bookkeeping.

Process customer transactions20%

Checking and calculating sales invoices and credit notes, trade, bulk and prompt payment discounts, VAT, and recording entries in the sales and sales returns daybooks.

Process supplier transactions20%

Checking supplier invoices and credit notes, reconciling supplier statements, calculating payments due, discounts received, and recording in purchases and purchases returns daybooks.

Process receipts and payments20%

Recording receipts and payments in the cash book and petty cash book, the imprest system, VAT extraction, and allocating receipts against invoices and credit notes.

Process transactions into the ledger accounts20%

Posting daybook totals to the general, receivables and payables ledgers, balancing ledger accounts, control accounts, the VAT account, and extracting a trial balance.

What's Included

5 Chapters

Complete exam coverage

Practice Quizzes

With detailed explanations

Free to Start

No credit card required

Ran Chen - AI Engineer, CFP®
CFP®
Why It's Free

Quality Exam Prep Shouldn't Cost Hundreds

I'm Ran Chen, an engineer with 20+ years of coding experience. I passed my Life Insurance license, EA exam, SIE, Series 6, 63, 65, and finally the CFP® exam.

Through all these exams, one thing became clear: exam prep is expensive. But with AI, we can change that. Quality preparation can now be free for everyone.

Connect with Ran

What's Next After the AAT ITBK?

After passing the AAT ITBK, you can pursue these career paths

AAT ITBK Exam FAQ

Official AAT (Association of Accounting Technicians) Resources

Verify information with these official sources

More Free Resources

Loading...
No Credit Card Required

Ready to Start Your Free AAT ITBK Prep?

Join thousands of candidates who passed their exams using our free study materials.