AAT Level 2 – Principles of Bookkeeping Controls (POBC)

Mapped to the AAT Q2022 syllabus | Perfect for self-study or classroom use

AAT Level 2 Principles of Bookkeeping Controls - self study book

Our Principles of Bookkeeping Controls study book offers structured, easy-to-follow explanations to help you master key concepts and prepare confidently for your AAT assessments.

This comprehensive guide uses clear language, practical examples, and helpful illustrations to walk you through each topic. It’s ideal for both classroom and independent study.

£29.90

Description

The topics this unit covers build on the knowledge and skills you gained when you studied the Introduction to Bookkeeping (ITBK) unit.

You will learn about control accounts, journals, and reconciliations. These processes help you understand the purpose of control accounts and associated reconciliations. Following initial adjustments, you will understand the use of the journal to the point of redrafting the trial balance.

Who Is This Book For?

  • Students studying AAT Level 2 Bookkeeping or Accounting
  • Anyone preparing for the Principles of Bookkeeping Controls (POBC) assessment
  • Beginners with no prior finance experience
  • Adult learners or career changers entering accounting or bookkeeping

What You’ll Learn

This study guide covers everything you need to know to pass the POBC unit — and understand bookkeeping in practice:

  • Use control accounts
  • Reconcile a bank statement with the cash book
  • Use the journal
  • Produce trial balances

What’s Inside

  • Chapter 1: Bank Reconciliation and the Cash Book
  • Chapter 2: Using Control Accounts
  • Chapter 3: Using the Journal
  • Chapter 4: Trial Balance and Adjustments

Practice questions and assessment-style tasks throughout.

What’s Included

  • Printed book (includes a mock exam)
  • Free access to our online portal which includes:
    • Electronic version of your study book
    • Auto-marked assessments – instant feedback
    • 1 additional mock exam in the online portal

Why Choose Accountext Study Materials?

  • Written by experienced AAT tutors who understand how students learn
  • Mapped directly to AAT’s syllabus for the POBC unit
  • Includes worked examples, real-life scenarios, and practice tasks
  • Easy to follow — ideal for self-study or as a classroom companion
  • Trusted by 5,000+ AAT students across the UK

FAQs

Is this book suitable for both the AAT Level 2 Bookkeeping and Accounting qualifications?

Yes! The Principles of Bookkeeping Controls (POBC) unit is a required module in both qualifications.

Is this book up to date with the 2022 syllabus?

Yes, it is fully aligned with the AAT Q2022 syllabus for the POBC unit.

Does it include exam-style practice questions?

Yes — each chapter includes review tasks, with additional end-of-book mock questions to reinforce learning.

Product details

  • Title: AAT Level 2 – Principles of Bookkeeping Controls (POBC)
  • Author / Publisher: Accountext Publishing
  • Edition / Year: e.g., 2024 Edition (aligned with AAT Q2022 syllabus)
  • Binding Type: Paperback / Spiral-Bound
  • Page Count: 241 pages
  • ISBN: 978-1-8369-0284-3
  • Dimensions: A4 (210 x 297mm)
  • Language: English
  • Format: Print
  • Mapped To: AAT Q2022 Syllabus (POBC unit)
  • Qualification Level: AAT Level 2 Certificate in Bookkeeping / Accounting
  • AAT Unit Code: POBC
  • OfQual Unit Number: K/618/3584

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