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Weaf Aat Level 2

By | Feb. 2013
Page 1 of 12
PRACTICE ASSESSMENT
Part 1 of 2

Work effectively in accounting and finance
AAT Level 2 Certificate in Accounting

Assessment book: Part 1

Candidate
• This practice assessment is for familiarisation purposes only and must not be used in place of a ‘live’ assessment. • When you feel prepared to sit the live assessment please contact your Training Provider who can schedule a live assessment for you.

Scenario

You are Sam Barnes, and you started working as Financial Accounts Clerk for Debson’s Drinks on 8 June 2010. Today’s date is 2 July 2010.

The accounts department is split into two sections:

• financial accounts, where the nominal ledger, sales ledger, purchases ledger and taxation records are maintained • management accounts, where the stocks and the regional management accounting records are maintained.

Your normal working week is 09:00 to 17:00, and you are required to take one hour for lunch.

During the busy weeks of the financial year end everyone is expected to stay longer to complete work, although the offices are only open between 08:00 and 18:00.

Please refer to the organisation chart for Debson’s Drinks’ accounts department (see next page).

Your role is primarily to assist with maintaining the nominal ledger, and most of your tasks are routine. However, when you joined Debson’s Drinks Carol Nixon, the Financial Accountant, explained that as the Financial Accounts Clerk your time would be shared between all four of the Assistant Financial Accountants. As a result any of these sections might ask you to complete tasks.

As your job is a new role within Debson’s Drinks, Carol is unsure how efficient it will be to have four Assistant Financial Accountants allocating you tasks. To monitor this she has asked you to keep your work request forms and work plans so you can review them with her at your three month review meeting.

Carol has explained that the Assistant Financial Accountants will complete...
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