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Accounting for inventory

Karen Groves explains this important concept and tests your knowledge with a question about it.

Mark-up and margin calculations explained

Our AAT guru Teresa Clarke explains all you need to know about mark-up and margin Mark-up and margin calculations are essential for your studies for AAT Level 3 Final Accounts Preparation.

Agricultural property relief

In this month’s article in our ‘Keep It Simple’ series Neil Da Costa tackles a popular inheritance tax (IHT) topic that features regularly in tax exams: agricultural property relief.

Financial statements

Raihan Safa probes the practice of the misrepresentation of financial statements through overstatement of cost.


Nick Craggs looks at the best way to transition to the new AAT qualification – research is vital!