e-learning zone
Welcome to the AAT e-learning zone. We've created a range of easy to use, interactive, audio-visual tutorials, on a wide range of topics. Some tutorials will require a 'Flash Player' in order to view the content. Most computers already have this software, but if you have any problems, you can download the latest version here.
To find out more, take a look at the e-learning guide below...
An introduction to double-entry bookkeeping principles
Guide | |
| Quick-start guide to e-learning with the AAT.  Download Flash Player |  |
An introduction to double-entry bookkeeping principles
| 1 - Financial Statements | |
| An introduction to financial statements. Download Flash Player | |
| 2 - Business transactions and the financial statements | |
| Reviewing how business transactions affect the financial statements. Download Flash Player | |
| 3 - Basic double-entry bookkeeping | |
| Introducing the double-entry bookkeeping rules. Download Flash Player | |
| 4 - The dual aspect of double-entry bookkeeping | |
| Exploring the dual aspect of double-entry bookkeeping. Download Flash Player | |
Revision tools for Unit 5 – Financial Records and Accounts (FRA)
| 1. The trial balance How to prepare a trial balance using the double-entry bookkeeping rules. Download Flash Player2. The extended trial balance Review how to apply the rules to extend the trial balance accurately. Download Flash Player3. Final accounts for a sole-trader Review how to accurately prepare a profit and loss account and balance sheet for a sole-trader. Download Flash Player4. Adjustments – closing stock Review how to account for closing stock using the journal, ETB and presentation in the final accounts. Download Flash Player5. Accounting for depreciation Revise depreciation methods and how to account for depreciation using the journal, ledger accounts, ETB and review presentation in the final accounts. Download Flash Player | |
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