Deciding whether or not to capitalise expenditure can be tricky… Almost two decades ago a telecom giant in the USA, Worldcom, fraudulently capitalised computer paraphernalia such as cables and memory sticks. Compare the two double entries: What was the effect of
Variances are often found difficult by AAT students. Here’s an analogy that may help you to understand them better. Eggsamine business decisions with variances: When my second son was very young we discovered that he was intolerant to gluten. As a
IFRS 15 Revenue from contracts with customers IFRS 15 Revenue from contracts with customers is examinable in your AAT exams now, replacing IAS 18 Revenue and IAS 11 Construction contracts. The good news is that the while there are differences, the
Reflections: Ensuring your tomorrow is better than your yesterday – and because of it. A number of the Accountancy Learning team attended an AAT event today, where there was much discussion on Apprenticeships. Part of the apprenticeship experience is self-reflection. However,
WOW… We met Sir Ranulph Fiennes!!! A couple of days ago, my colleague Amber and I were hugely privileged to meet Sir Ranulph Fiennes – “the world’s greatest living explorer” (according to the Guinness Book of Records). Sir Ranulph Fiennes was
Studying AAT…one bite at a time As you may know, I got mugged into joining in with the office entry for a charity Rainbow Run on the 9 June 2018. As well as having to run 5k, one gets showered along
A stitch in time saves nine! (…..don’t leave your AAT studies to the last moment) Grrrr!!??!! The other evening, I popped my head in to ask a tutor if she had sent off an email to a supplier that we
It’s obviously hugely important that you start your AAT journey enrolled on a course that’s right for you… Identifying the appropriate course will to a certain extent, depend on what you think your end point will be e.g. you might want
Is AAT Cost Behaviour a Challenge for You? There are some topics included within the AAT syllabus that are so important that they are assessed at all levels of the AAT qualification. The accounting equation is one such topic, and another
Next Steps after you have completed your AAT Level 3 (Advanced) Diploma in Accounting Recently I have had a number of students chatting about their “next steps”, having just completed their AAT Level 3 (AAT Advanced Diploma in Accounting) qualification –
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