Study Zone

AAT: Rounding and estimation

Ruth Jenkins explains the rules of rounding up and down

How clean is your annual report?

With the help of the Accounting Standards Board’s Jenny Carter, we outline why it is important to tackle the ‘clutter’ in annual reports

Take your partner

Victoria Cavell looks at the tax implications for business partners

AAT exam results update

The AAT’s assessments team unveils the success rates for students sitting the CBT for the revised qualification

Bribery Act: stay on the right side of the law

The all-new Bribery Act reforms the criminal law to provide a modern and comprehensive scheme of bribery offences that will enable courts and prosecutors to respond more effectively to bribery at home or abroad.

Doing it by numbers

How good are you at basic maths? So do you want some basic maths tips? In all my years as an accountancy tutor a common student failing is the lack of aptitude and confidence in basic mathematical techniques, writes Ruth Jenkins.

Cutting clutter

The Accounting Standards Board (ASB) is pushing for clearer, more readable annual reports.

Glitchs are back

The AAT is still having major difficulties with its CBA exams, causing distress and anger among students.

Where’s the dialogue?

The FRC wants to see an improvement in the dialogue between boards and shareholders and has put forward a seven-point plan, outlined here

AAT says sorry

The AAT has confirmed that it is issuing credit notes to training providers for those students who were not successful in their exams as a result of the technical difficulties with the CBA at the end of last year.

A temp dilemma

AAT expert Sandy Hood explores the problem of agency workers getting their AAT letters

Getting under the skin of ICAS

Jenna Lawrence and Kay Battiston examine the new ICAS (Internal Controls and Accounting Systems) unit, in which candidates have to write a 4,000-word report

It’s doesn’t have to be taxing...

Jayne Boucher explains the ins and outs of indirect tax, a subject all AAT students will need to know in-depth in order to achieve the qualification

Have you got the ‘X’ factor?

Rose Evans outlines changes to the Personal Tax and Business Tax papers, so you’ve no excuse for not being note perfect when it comes to the exams

How is your body doing online?

PQ magazine’s latest survey provides a picture of how trainees are interacting with their professional body online. So how are they doing? Our survey is brought to you in association with Kaplan Financial

‘Even if you are a minority of one, the truth is the truth’

Neil Young takes a look at what’s expected in the new PEAF exam

Back to basics

Becky Sargeant looks at BAI and BAII, two critical elements of the AAT’s new syllabus that have replaced the old Diploma and NVQ pathways

Exam Surgery - Backing a winner!

Our AAT guru Sandy Hood helps one confused reader by explaining the options open to NVQ students under the new qualification

A practical test

Kaplan’s Mike Stevens explains what skills the AAT student will require for the new SPSW unit

AAT results - one last time

AAT’s June results hit the streets without too much whining. But beware – this may be the last time you see anything like this ever again!

Play your cards right

Accountancyplus training has really done well with a new ‘fun’ (you read that right) learning aid for AATs – domino playing cards.

AM I EXEMPT?

How will the new syllabus work for those looking for exemptions from the CCAB bodies?

Costcontrol

Becky Bates takes a look at a subject students tend to struggle with – cost behaviour

AATs to pay £100 more

Leading AAT tutors are asking PQ why the AAT doesn’t appear to be passed on the savings it has made from the introduction of the new AAT exams.

AAT Exam Review Board: What were they like?

Our Exam Review Board experts take a look at the AAT June 2010 sitting

AAT new syllabus: Accounts preparations – double trouble?

The new AP I and AP II are designed to develop the student’s double entry bookkeeping skills. So what will you need to know to get that pass mark?

The boundaries of business world ethics are less then black and white.

In a world where businesses must be more transparent than ever, ethical conduct is the foundation for what accountants do.

AAT Exam Review Board

What were the June 2010 exams like? Our Exam Review Board experts take a look at the latest sitting

Your revised passport

The new AAT syllabus is here! So what does it all mean for current students?

Your Q&As

PQ asked Sarah Conyers of Eagle Education and Sandy Hood of Chichester College take a look at how the new syllabus will affect students in the transition phase

One qualification to rule them all

The AAT has finally unveiled its revised accountancy qualification. From 1 July, the NVQ and diploma routes will be replaced with one route to becoming an AAT.

Making the case for AAT

Lisa Dendle of recruiter Walker Dendle tackles your workplace issues. Here she offers advice on how to educate your boss to ensure they understand the importance of training – for both parties

Cracking the code

Our experts help you pass your AAT exams – so long as you follow their advice. So a big thank-you to top tutors Kirsty Blount, Rebecca Sargeant and Neil Young for their words of wisdom on passing ECR and MAC

That cheating heart

How well behaved are accountancy students in the exam hall? We asked the bodies

Accounting for Leases and Hire Purchase Contracts

In this article we take a look at the accounting treatment for leases and Hire Purchase contracts from the perspective of both the lessee and the lessor.

AAT - PCR (June 2010 Exams)

One of the key topics, if not the key topic, on the unit nine (PCR) syllabus is budgeting. Section one of the exam focuses on the preparation of budgets and associated calculations. You need to be able to explain what a budget is; why it is prepared and what the advantages of using it are. You also need to be able to prepare one or more budgets, but not the entire range, from some detailed information.

AAT - Success at DFS

Students of AAT Unit 11 ‘Drafting Financial Statements’ face a challenging paper in June 2010. Not only is the syllabus vast with a significant amount of demands placed on students, but there is so much to remember in a relatively short space of time.