Bookkeeping Controls & Reconciliation
25 free practice questions with explanations
PassNova has 25 free AAT Level 2 Accounting practice questions on Bookkeeping Controls & Reconciliation, each with a clear explanation. Practise them in the browser with instant feedback — 100% free, no sign-up, on any device. Updated for 2026.
Bookkeeping Controls & Reconciliation: example questions & answers
Here are 6 example questions from this topic. Practise the full set of 25 free in the browser.
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What is the main purpose of a bank reconciliation statement?
- A To calculate the profit for the period
- B To agree the cash book balance with the bank statement balance ✓
- C To list all credit customers
- D To record depreciation on assets
Answer: A bank reconciliation explains the difference between the balance in the business cash book and the balance on the bank statement, confirming both records are correct.
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When reconciling the bank, how are unpresented cheques (issued but not yet cleared) treated?
- A Added to the bank statement balance
- B Deducted from the bank statement balance ✓
- C Added to the cash book balance
- D Deducted from the cash book balance
Answer: Unpresented cheques have been recorded in the cash book but have not yet reduced the bank statement balance, so they are deducted from the bank statement figure in the reconciliation.
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The sales ledger control account is used to:
- A Record the total of all credit sales and amounts owed by customers ✓
- B Record the total amounts owed to suppliers
- C Calculate the VAT due to HMRC
- D Record the owner's drawings
Answer: The sales ledger control account (SLCA) summarises total receivables, showing amounts owed by credit customers, and should agree with the sum of the individual sales ledger accounts.
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A purchases ledger control account (PLCA) has opening balance £4,200, credit purchases £9,000 and payments to suppliers £7,500 in the period. What is the closing balance owed to suppliers?
- A £5,700 ✓
- B £6,300
- C £20,700
- D £1,500
Answer: Closing payables = £4,200 + £9,000 − £7,500 = £5,700. Purchases increase the liability and payments reduce it.
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A bank statement shows bank charges of £30 that have not yet been recorded in the cash book. How should this be dealt with?
- A Add £30 to the cash book balance
- B Update the cash book by recording the £30 charge ✓
- C Add £30 to the bank statement balance
- D Ignore it as it is the bank's error
Answer: Bank charges are a genuine item the business has not yet recorded, so the cash book must be updated (credited) with the £30 before the reconciliation is prepared.
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A control account acts as a check on the ledger because:
- A Its balance should equal the total of the individual accounts in that ledger ✓
- B It records only cash transactions
- C It replaces the need for a trial balance
- D It calculates the profit automatically
Answer: A control account is a memorandum total that should reconcile to the sum of the individual personal accounts, helping to detect errors within that ledger.