YOUR ACCOUNTING REVISION JOURNEY STARTS HERE Learn. Practise. Succeed.
THE SMARTER WAY TO STUDY ACCOUNTING

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Everything you need to revise for AAT Levels 2, 3 and 4. Explore clear explanations, practise exam-style questions, master accounting formulas and track your progress.

03AAT qualification levels
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Choose your AAT qualification

Find resources organised around your level and units.

FOUNDATION

AAT Level 2

Certificate in Accounting. Build your knowledge of bookkeeping, costing and business.

Beginner friendly
ADVANCED

AAT Level 3

Diploma in Accounting. Develop advanced bookkeeping, financial accounting and management accounting skills.

Intermediate
PROFESSIONAL

AAT Level 4

Diploma for Professional Accounting Technicians. Develop higher-level accounting and business expertise.

Advanced
Qualification information is based on AAT's current 2026 qualification structure. Students registered on earlier Level 4 qualifications may need different resources. Always check your own registration and assessment specification.

Explore your units

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Revision resources

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Interactive learning centre

Learn actively and test your understanding.

MEM

Flashcards

Memorise important accounting terms and concepts.

TEST

Practice quizzes

Test your knowledge with instant feedback.

TIME

Timed practice

Practise under timed conditions.

NOTES

Study notes

Read clear explanations and examples.

Accounting calculator suite

Useful calculations for your accounting studies.

VAT calculator

Calculate VAT at your chosen rate.

Gross profit calculator

Calculate gross profit and margin.

Depreciation calculator

Straight-line depreciation.

Percentage calculator

Calculate a percentage of a number.

Markup and margin

Work out selling price, markup and profit margin.

Current ratio

Assess short-term liquidity.

Essential accounting formulas

Quick reference for common accounting calculations.

Gross profit

Sales - Cost of sales

The profit made before operating expenses.

Net profit

Gross profit - Expenses

Profit remaining after expenses.

Accounting equation

Assets = Capital + Liabilities

The foundation of double-entry bookkeeping.

Gross profit margin

(Gross profit / Revenue) x 100

Gross profit as a percentage of sales.

Current ratio

Current assets / Current liabilities

Measures short-term liquidity.

Straight-line depreciation

(Cost - Residual value) / Useful life

Annual depreciation expense.

Markup percentage

(Profit / Cost) x 100

Profit measured against cost.

Net profit margin

(Net profit / Revenue) x 100

Net profit as a percentage of sales.

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Official AAT resources

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