AAT Level 4 DAIF case studies
AAT Level 4 DAIF · Put your knowledge to work in context.
The AAT Level 4 Diploma in Professional Accounting is the advanced stage of the Association of Accounting Technicians' accounting qualification pathway, aimed at learners who already have a grounding in bookkeeping and accounts and who want to move into senior technician, team-leader or reporting roles. AAT describes the qualification route as practical finance training "trusted by employers around the world for over 40 years", and the current branding presents the Level 4 Diploma for Professional Accounting Technicians as a way to "build your expertise, boost your credibility, accelerate your career". The AAT Level 4 DAIF case studies are 5 cases and about 3,222 words.
1Contribution Mix Under a Machine-Hour Constraint
Brackenfield Ltd makes three products on a single CNC machine that is available for 4,000 hours per quarter. Per unit data: Product A: selling price £120, variable cost £72, 0.5 machine hours Product B: selling price £90, variable cost £45, 0.25 machine hours Product C: selling price £200, variable cost £130, 0.8 machine hours Demand is A 6,000 units, B 9,000 units, C 3,000 units.
660 words, about 3 min2Interpreting a Deteriorating Liquidity Position
You are drafting the accounts of Halverston Trading Ltd for the year ended 31 March. Extracts (£000): Year 2 Year 1 --- --- --- Revenue 4,800 4,200 Gross profit 1,152 1,092 Operating profit 384 420 Inventories 720 480 Trade receivables 960 700 Cash 60 150 Trade payables 640 520 Bank overdraft 380 120 Long-term loan 900 900 The finance director says the 20% fall in operating profit is 'just a margin issue' and that the overdraft is a timing matter.
626 words, about 3 min3A Control Breakdown in the Purchase Cycle
Marlowe Components Ltd has 40 staff and a finance team of three: a financial controller, a purchase ledger clerk and a credit controller. During an internal review you find: 1.
666 words, about 3 min4Capital Allowances and the Timing of a Plant Purchase
Pennard Fabrication Ltd has a 31 March year end and prepares accounts to that date. In the year to 31 March 2025 it makes a trading profit before capital allowances of £420,000.
658 words, about 3 min5Employment Status and the Personal Tax Consequences
Ravi has worked for Kestrel Media Ltd for 18 months as a 'freelance' video editor. He works five days a week, is paid a fixed monthly amount, must work set hours in the company's office, uses company equipment, cannot send a substitute, and takes holiday only when the company approves it.
612 words, about 3 min