AAT Level 4 AMAC case studies
AAT Level 4 AMAC · Put your knowledge to work in context.
The AAT Level 4 Professional Diploma in Accounting is a professional accounting qualification offered by the Association of Accounting Technicians (AAT), a UK-based professional body that describes itself as "the leading professional body for accounting technicians" and states that it has been trusted by employers around the world for over 40 years. AAT qualifications are aimed at people building practical finance careers, and the body also offers bookkeeping qualifications, business skills courses, short courses and apprenticeships alongside its accounting qualifications. The AAT Level 4 AMAC case studies are 5 cases and about 2,371 words.
1Revenue Cut-off and the Delayed Despatch Note
Cedarline Ltd has a 31 December year end. Draft profit before tax is £486,000.
450 words, about 2 min2Flexed Budget Variances in a Volatile Month
Harbour Mouldings produces a single component. The static budget for October was: output 5,000 units, direct material 2 kg per unit at £8/kg, direct labour 0.5 hours per unit at £14/hour, variable overhead £3 per labour hour, fixed overhead £40,000.
511 words, about 3 min3Make or Buy with a Constrained Resource
Ridgeway Components makes three products. Per-unit data: Product A sells for £60, variable cost £36, uses 3 machine hours.
447 words, about 2 min4The Purchase Ledger Clerk Who Also Reconciles the Bank
At Marlowe Trading, a purchase ledger clerk, Priya, has worked unsupervised for two years. She sets up new supplier accounts, enters invoices, prepares the payment run, and also reconciles the bank account each month.
467 words, about 2 min5Year-End Capital Allowances and the Timing Trap
Bramble & Co is a UK company with a 31 March year end. In the year to 31 March it purchased plant and machinery for £180,000 (all qualifying for the annual investment allowance) and a new car with CO2 emissions of 110 g/km for £24,000.
496 words, about 2 min