The AAT have not confirmed that this qualification will be
offered past June 2011. Dec 2011 may be the last opportunity
to re-sit the exam. As such, we will not be updating this
product to incorporate the FA2010 updates. In the absence of
FA2010 materials, we suggest using the FA2009 as there are not
extensive changes to the content.
Level 2
|
Course Companion
Price: £27.00
ISBN: 9780751767780
Suitable for: exams in 2010 – can be helpful for
June and December 2011 exams
|
Revision Companion
Price: £16.00
ISBN: 9780751767766
Suitable for: exams in 2010 – can be helpful for
June and December 2011 exams
|
Level 2 concentrates on the day-to-day running of payroll. This
covers Units 71, 72 and 73 of the AAT qualification. Unit 71 deals
with maintaining employee records, such as record keeping for
starters and leavers (including P45s), dealing with instructions
from external agencies and recording permanent payroll variations.
Unit 72 shows how to calculate gross pay (which includes bonuses,
holiday pay and back pay) and statutory pay entitlements (SSP, SMP,
SPP and SAP). Finally Unit 73 shows how to calculate tax, NIC and
other deductions in order to arrive at net pay. The qualification
emphasises manual calculation of entitlements and deductions in
order to be able to deal with queries.
Level 3
|
Course Companion
Price: £27.00
ISBN: 9780751767797
Suitable for: exams in 2010 – can be helpful for
June and December 2011 exams
|
|
Revision Companion
Price: £16.00
ISBN: 9780751767773
Suitable for: exams in 2010 – can be helpful for
June and December 2011 exams
|
Level 3 concentrates on the higher levels of payroll
administration and completion of the year-end forms. Once again,
the qualification emphasises manual calculation of entitlements and
benefits in order to be able to deal with queries. This level
covers Units 74, 75 and 76 of the AAT qualification. Unit 74 deals
with checking payroll parameters on the computer system, dealing
with directors' NIC and termination payments. It also deals with
answering internal queries and calculating redundancy pay. Unit 75
shows how to record benefits during the year and how to complete
year-end returns (including P14, P35 and P11D). Finally Unit 76
deals with payments to external bodies (HMRC, pension fund) and
queries from such bodies.