Synopsis
The topics this unit covers build on the knowledge and skills you gained when you studied the Introduction to Bookkeeping (ITBK) unit. You will learn about control accounts, journals, and reconciliations. These processes help you understand the purpose of control accounts and associated reconciliations. Following initial adjustments, you will understand the use of the journal to the point of redrafting the trial balance.Learning outcomes Use control accounts Reconcile a bank statement with the cash book Use the journal Produce trial balances
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AAT Level 2 - Principles of Bookkeeping Controls - Study Book
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AAT Level 2 - Principles of Bookkeeping Controls - Study Book
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