VIP Exclusive
AAT Level 3 Advanced Diploma VIP Practice Exam
AAT L3 — The AAT Level 3 Advanced Diploma in Accounting is awarded by the Association of Accounting Technicians (AAT) in the UK, comprising computer-based assessments (CBAs) across four mandatory units: Business Awareness, Financial Accounting: Preparing Financial Statements, Management Accounting Techniques, and Tax Processes for Businesses — each requiring a 70% pass mark. This VIP practice exam covers content from all four mandatory units in one comprehensive sitting.
31
Questions
90m
Time Limit
70.00%
To Pass
Question 1 of 31👑 VIP
A business's electricity account shows an opening accrual of £340, cash payments made during the year of £4,820, and a closing accrual of £410. What is the electricity expense that should be recognised in the income statement for the year?
Questions 2–31 and full explanations are VIP-exclusive.