Study smart

Illustration showing a man in a suit pressing a button marked 'pay' on a giant screen. He is flanked on both sides by stacks of pound coins

INSTANT EXPERT

What is the function of receivable and payable control accounts?

Understanding the purpose of control accounts is complicated because you are only likely to use manual accounts in education, while most organisations use accounting software. But you must understand how the balances of these accounts are created to fully appreciate why they are needed

Read more
Excel screenshot with a green background and a large cursor next to it

EXCEL SUPER-STARS

How to use IF formulas

In Excel, the IF function is one of the most powerful tools for decision-making in spreadsheets, yet it’s also one of the most misunderstood

Read more
Back to the top
Back to contents
Start reading

The Association of Accounting Technicians. 30 Churchill Place, London E14 5RE. Registered charity no.1050724. A company limited by guarantee (No. 1518983).