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AAT Level 2 Bookkeeping Prep

Foundation bookkeeping/accounting assessment questions.

Written against the published specification.

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Pass mark 25/35 60 minutes AAT How many can I get wrong?
About this practice. Revision Robin is built and maintained by Bloor Engineering Ltd, a UK-registered company. Our AAT Level 2 Bookkeeping Prep questions are written and reviewed in-house to match the current syllabus, each with a plain-English worked explanation. They are original practice material, not the official exam questions and not affiliated with or endorsed by AAT. Always confirm current test rules, fees and content with the official provider. See our Terms and Privacy.
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Free practice questions
Try 3 real AAT Level 2 Bookkeeping Prep questions
Have a go, then reveal the worked explanation. A taster from a bank of 216 original questions. Unlock for unlimited drills and full timed mocks.
Q1. Under the double-entry bookkeeping system, every transaction is recorded in at least how many accounts?
  • A.  Four
  • B.  Two
  • C.  Three
  • D.  One
Show answer & explanation
✓ Answer: B. Two
Double-entry bookkeeping requires each transaction to affect at least two accounts, with a debit entry in one and a corresponding credit entry in another, keeping the accounting equation in balance.
Q2. Which of the following errors would NOT be revealed by an imbalanced trial balance?
  • A.  An error of complete omission
  • B.  Posting a debit entry but forgetting the matching credit entry
  • C.  Entering a debit figure as £950 instead of £590
  • D.  Posting only one side of a journal entry
Show answer & explanation
✓ Answer: A. An error of complete omission
An error of complete omission means a transaction is left out of both sides entirely, so debits and credits stay equal and the trial balance still balances. Missing one side of an entry, or entering different figures on each side, will cause an imbalance.
Q3. What is the key difference between a zero-rated supply and an exempt supply?
  • A.  Zero-rated supplies do not appear on a VAT return at all
  • B.  A business making only zero-rated supplies cannot register for VAT
  • C.  Zero-rated supplies are taxable supplies at 0%, so input VAT can be reclaimed; exempt supplies are not taxable, so related input VAT generally cannot
  • D.  There is no practical difference for a VAT-registered business
Show answer & explanation
✓ Answer: C. Zero-rated supplies are taxable supplies at 0%, so input VAT can be reclaimed; exempt supplies are not taxable, so related input VAT generally cannot
Zero-rated supplies count as taxable supplies, meaning associated input VAT is recoverable. Exempt supplies fall outside the VAT system entirely, so input VAT relating to them is normally irrecoverable - this trips up many students.
Exam mode
Full mock exam
35 random questions, real timing, marked against the official pass mark. Different every time.
The first 8 of 35 questions are free, with your score on them. Finishing the paper, your result against the pass mark and every answer explained come with the paid version.
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Topic drills
Ten quick questions on one topic, marked instantly with explanations.
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Double-entry bookkeeping · 35
Ledgers & the trial balance · 37
VAT basics · 36
Sales & purchases day books · 35
Bank reconciliation · 35
Petty cash & control accounts · 38

Who has to sit the AAT Level 2 Bookkeeping Prep

Who needs a AAT Level 2 Bookkeeping Prep?

Complete beginners or those new to bookkeeping/finance who want practical skills for junior bookkeeping roles.

The real AAT Level 2 Bookkeeping Prep: format

How long is the AAT Level 2 Bookkeeping Prep?

The real AAT Level 2 Bookkeeping Prep lasts 90 minutes. Our mock uses 35 questions in 60 minutes.

What is the AAT Level 2 Bookkeeping Prep pass mark?

Real exam pass mark: 70% for each assessment. Our mock marks you at 25 out of 35, the threshold we mark against.

What it costs, and what a resit costs

How much does the AAT Level 2 Bookkeeping Prep cost?

Resit fee: £67 per unit. Remote invigilation adds £41.

How hard is it

What is the AAT Level 2 Bookkeeping Prep pass rate?

Real exam first-time pass rate: Introduction to Bookkeeping: 84.2% (UK), 86.60% (worldwide). Principles of Bookkeeping Controls: 72.50% (worldwide). Difficulty: Most accessible AAT level, but requires mastering double-entry bookkeeping.

Why people fail it

Why do people fail the AAT Level 2 Bookkeeping Prep?

Figures for the real exam from vertexaisearch.cloud.google.com, checked October 2026. Fees and rules change, so confirm with the test provider before you book.
AAT Level 2 Bookkeeping Prep: common questions
Frequently asked
How many questions are in the AAT Level 2 Bookkeeping Prep?
The exam has 35 questions. Every Revision Robin mock uses the same 35-question format so your practice matches the real thing.
Are these the real exam questions?
No. Our questions are original and written to match the current syllabus, so they give realistic practice without copying the official paper. Every answer comes with a plain-English explanation. Always confirm current rules and content with AAT.