AAT – Principles of Bookkeeping Controls

This course will expand on prior bookkeeping knowledge, focusing on control accounts, journals, and regarding reconciliations.


This course expands on prior bookkeeping knowledge, focusing on control accounts, journals, and reconciliations. It teaches students about the processes that verify and validate bookkeeping entries and explains the purpose of control accounts and the associated reconciliations. Students will learn to use journals for making initial adjustments and redrafting the trial balance.

The course covers advanced bookkeeping procedures, emphasizing the relationship between various accounting records and reinforcing double-entry bookkeeping principles. Students will prepare VAT, receivables, and payables ledger control accounts, including reconciliations. They’ll also use journals to correct errors and update the trial balance after adjustments.

Additionally, students will update cash books with bank statements and prepare bank reconciliation statements. The course addresses both manual and digital bookkeeping methods, highlighting how digital systems can automate these processes, although no specific software skills are required. Overall, this training enhances students’ understanding of the business environment and digital accounting systems.

Learning Outcomes:
On successful completion of this subject, you should be able to:
  1. Use control accounts
  2. Reconcile a bank statement with the cash book
  3. Use the journal
  4. Produce trial balances

Registration and Access

Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.

If you wish to receive an invoice instead of paying online, please contact us at info@eimf.eu. Access to the course is valid for 365 days.



Upon the successful completion of the subject Principles of Bookkeeping Controls, you can advance to the next subject of the AAT Certificate in Accounting Level or If you have already completed other subjects, you can proceed to the next level, the Diploma in Accounting.

  • Produce control accounts
  • Reconcile control accounts
  • Payment methods
  • Use the bank statement to update the cash book
  • Complete bank reconciliation statements
  • Produce journal entries to record bookkeeping transactions
  • Produce journal entries to correct errors not disclosed by the trial balance
  • Produce journal entries to correct errors disclosed by the trial balance
  • Extract an initial trial balance
  • Redraft the trial balance following adjustments
  • Study planner and guidance
  • Access to AccountingWise Learn
  • Comprehensive pre-recorded lectures
  • Extensive question practice (including mock exams and feedback)
  • Tutor support via phone or email

The AAT qualification is ideal for people who want a career in finance and business.

  • Format: Computer-based assessment
  • Availability: On Demand
  • Pass: A score of 70%
  • Length: 1 hours and 30 minutes
  • Please Note: Official Exam is not provided; it should be purchased separately.

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