Principles of Bookkeeping Controls has the lowest pass rate of any unit at level 2 being only 70% for the year to December 2021 (the results for Bookkeeping Controls which this unit replaces in its entirety). However, this unit should be the easiest. It is small, the questions all require the same technique and it builds upon the Introduction to Bookkeeping unit.
As a result this new exam guide and example assessments has been prepared which follows on from the new Principles of Bookkeeping Controls study guide. It is designed to prepare students specifically for the exam to highlight:
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