AAT

Accounting for inventory

Karen Groves explains how to account for inventory in line with the international standard IAS 2. As part of your AAT studies you will need...

Level up your career

Here’s everything you need to know about the new AAT Level 4 Diploma for Professional Accounting Technicians. AAT is updating its Level 4 qualification to...

Is distance learning for you

Michele Baker explains why doing your research is vital when it comes to choosing the right distance learning course. Over the years I have signed...

Budgeting and variances

Karen Groves explains how to approach a budgeting and variance exam-style question and tests your knowledge of the subject. Budgeting and variances are assessed at...

Big changes are afoot

Nick Craggs explains how students should approach switching from the old to the new level 4qualification. AAT’s new level 4 qualification, called L4PAT, will launch...

Calculating the capital gain/loss on the disposal of chattels

Nick Craggs explains how to calculate the capital gain (or loss) on the disposal of chattels. Few AAT students will have heard of the word...

What is the overhead premium?

Karen Groves explains the concept of the overtime premium, and how to calculate it. During your studies for AAT Level 2 you may be asked...