Overhead absorption is assessed at AAT Levels 2, 3 and 4, so is a very important part of the syllabus.
In the latest PQ magazine, award-winning tutor Karen Groves explains how to approach an overhead absorption exam-style question and tests your knowledge on the subject.
Check out her workings on pages 34 and 35: https://issuu.com/pqpublishing/docs/pq_magazine_january_2026
Don’t forget to sign up for your free monthly subscription of PQ magazine at www.pqmagazine.com
