Aat Level 3 Maintaining Financial Records June 2009 Fra Answers
Model answers
|AAT Accounting Qualification |AAT Accounting Qualification |
|NVQ/SVQ |Diploma pathway |
|Level 3 |Advanced Certificate |
|Maintaining Financial Records |Financial Accounting (FRA) |
|and Preparing Accounts (FRA) |2003 Standards |
|2003 Standards | |
June 2009
Section 1
Task 1.1
(a)
Purchases ledger control account
| |£ | |£ |
|Bank |77,120 |Balance b/f | 6,270 |
|Balance c/f | 8,915 |Credit purchases | 79,765 |
| |86,035 | |86,035 |
(b)
| |£ |
|Credit purchases |79,765 |
|Cash purchases |5,000 |
|Total purchases
|AAT Accounting Qualification |AAT Accounting Qualification |
|NVQ/SVQ |Diploma pathway |
|Level 3 |Advanced Certificate |
|Maintaining Financial Records |Financial Accounting (FRA) |
|and Preparing Accounts (FRA) |2003 Standards |
|2003 Standards | |
June 2009
Section 1
Task 1.1
(a)
Purchases ledger control account
| |£ | |£ |
|Bank |77,120 |Balance b/f | 6,270 |
|Balance c/f | 8,915 |Credit purchases | 79,765 |
| |86,035 | |86,035 |
(b)
| |£ |
|Credit purchases |79,765 |
|Cash purchases |5,000 |
|Total purchases