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Book-Keeping and Accounting Interactive Tutor (BAIT)

Students of Book-keeping / Accounting at any level (from RSA up to first-year degree) should benefit from attempting these exercises. But be sure to check your course syllabus for relevance first. The exercises are interactive and you can ask for hints, mark your work or ask for an explanation after you have answered.

Do I need any prior accounting knowledge?

If you are studying for an examination, then ideally you should be enrolled on some form of formal course at a College or University. At the very least you should be using a textbook recommended by the examining body whose course you are studying. But if you're NOT on a course, you could have a go at the worksheets anyway - you have nothing to lose!

Please give us the feedback we need

The worksheets and assessments have been prepared for 'Biz/ed' by Ken Delaney-Moore of Sheffield Hallam University as part of a development project. A vital part of this project is to monitor the feedback you give to us, so:

PLEASE FILL-IN THE ON LINE FEEDBACK FORM AFTER EACH EXERCISE (a 'link' to this very brief form is at the end of every worksheet or assessment).

Exercises currently available:

'Worksheets' 'Objective assessments'
These will give some explanation of the topic, whilst helping you through some introductory exercises. If you feel brave you can go straight to the relevant 'assessment' (on the right). Check your knowledge with a series of multiple-choice 'tests'. Each question is automatically marked for you, and comes with hints if you're having difficulty. No-one except you will see your score; Biz/ed does not keep a record.
'Accounting Principles' section:
  1. The users of accounting information
  2. The 'accounting equation'
  3. Double-entry for assets and liabilities, revenues and expenses
  4. Balancing accounts and the trial balance
  5. Accruals and prepayments
  6. Accounting concepts and conventions
 'Accounting Principles' section:
  1. Objective assessment 1 on the topics covered in worksheets 1-3
  2. Objective assessment 2 on the topics covered in worksheets 4-6
Financial Accounting section:
  1. Control accounts
  2. Suspense accounts
 Financial Accounting section:
  1. Control accounts
  2. Suspense accounts
'Final Accounts' section:
  1. Partnership accounts (1)
  2. Partnership accounts (2)
  3. Accounts of clubs and societies
 Final Accounts section:
  1. Objective assessment 1 on partnership accounts
  2. Objective assessment 2 on manufacturing accounts
  3. Objective Assessment 3 on clubs and societies accounts