• Key topics

    Key topics

    Find out more
    • Future of accounting

      The underground accountancy exhibition you should know about

      AAT members are speaking at DAS, the one-stop shop for digital solutions.

    • Sustainable Business

      How accounting can make businesses cleaner and greener

      This innovative accounting method can help businesses understand and change the carbon emissions gen

    • Mental health

      Working with Borderline Personality Disorder

      Being supported at work can make all the difference.

    • Accountable campaign

      How getting qualified benefited one accountant’s business

      The government is mulling over whether or not to make regulation of accountants compulsory. With tha

    • Artificial intelligence

      How accountants are utilising AI in practice

      The Big 4 are investing in Artificial Intelligence, but is it worth it for smaller businesses?

    • Cryptocurrency

      The pros and cons of the digital pound AKA ‘Britcoin’

      We asked accountants what the impact of a digital currency separate from the Bank of England might b

    • More
      • Brexit

        How accountants are managing complex customs requirements for clients

        Confusing customs procedures are causing a headache for the accountants supporting and guiding small

      • News

        Accountants give their verdict on the 2023 Autumn Statement

        We discuss Chancellor of the Exchequer Jeremy Hunt’s Autumn Statement with AAT members.

      • IR35

        New off-payroll IR35 proposals are welcome, and not before time

        Susan Ball, RSM and President of CIOT discusses proposed options to offset tax.

      • Coronavirus

        Tax phishing warning from HMRC

        Be on your guard against criminals posing as HMRC.

      • Coronavirus help
  • Members

    Members

    Find out more
    • Members in business

      What’s stopping accountants from making accurate forecasts?

      Forecasting has never been more vital, but many accountants cannot produce the reports their busines

    • Becoming licensed

      How accountants are helping small businesses with growth plans

      New research reveals nearly three-quarters of UK businesses are starting to make long-term growth pl

    • Bookkeepers

      How to define and identify apprenticeships

      Calculating the apprentice rate and when to implement it.

    • AT magazine

      AT magazine

      Accounting Technician is AAT's award-winning magazine for members. Check out the latest issue to sta

    • CPD

      How to get the most from your CPD

      Whether you’re currently studying with AAT or a professional member, you’ll understand the impor

  • Career

    Career

    Find out more
    • Career profiles

      What’s driving practice success in 2023? Five insights from Xero’s industry report

      This content is brought to you by Xero. Business is booming for accountants and bookkeepers across t

    • Job hunting

      5 myths about starting a new job

      How do you distinguish true pearls of wisdom from unhelpful opinions?

    • CV tips

      13 of the biggest CV red flags that won’t land you an interview

      The average recruiter or hiring manager spends six to eight seconds looking at a CV before they deci

    • Interview tips

      What questions should you ask at an interview?

      It's a pivotal point in the interview, the tables are turned and you’re asked if you have any ques

    • Industry careers

      Modern roles – is Finance Business Partner for you?

      We look at the emerging role of Finance Business Partner in the modern accounting industry.

    • Practice careers

      What’s driving practice success in 2023? Five insights from Xero’s industry report

      This content is brought to you by Xero. Business is booming for accountants and bookkeepers across t

  • Students

    Students

    Find out more
    • Study tips

      Excel tips: Avoid mistakes with protect sheet

      Have you ever been working on a spreadsheet and got distracted... and before you know it, you’ve o

    • Foundation

      Study tips: Understanding supply and demand

      Have you ever wondered why you pay the price for things that you do?  Why a bottle of shampoo c

    • Advanced

      9 writing tips to help you through your studies

      Accountancy isn’t just about punching in numbers; you’ve got to explain complicated concepts, su

    • Professional

      There’s no better time to pass your Synoptic: top tips for success

      Getting ready to take your Professional Synoptic assessment can be a nerve-wracking time. After year

    • Mental health

      Working with Borderline Personality Disorder

      Being supported at work can make all the difference.

  • Resources

    Resources

    Find out more
    • Tax

      What you need to know about Companies House reform

      Companies House is changing the way annual accounts are filed.

    • Financial accounting and reporting

      What accountants need to know about the Economic Crime and Corporate Transparency Act

      Find out how the 'biggest shake-up' in Companies House history will affect you.

    • Pensions and payroll

      Navigating the pensions minefield for self-employed clients

      Accountants on the tricky task of unpicking pensions legislation as well as their own advisory bound

    • Excel tips

      Excel tips: Avoid mistakes with protect sheet

      Have you ever been working on a spreadsheet and got distracted... and before you know it, you’ve o

    • AAT Annual report
    • AML explained 

      AML made easy – the seven golden rules of successful compliance 

      Be in the know about anti-money laundering. Our explainer tells you all you need to know to get star

Foundation Certificate | Study tips

Foundation Certificate

Study tips: Understanding supply and demand

Have you ever wondered why you pay the price for things that you do?  Why.

Foundation Certificate

Revise smarter with the AAT revision plans

Power up your study and revision skills with advice from our experienced tutors.

Foundation Certificate

Study tips: discounts calculations (foundation bookkeeping)

In part 2 of discounts, we explore the different calculations and how these should be displayed on invoices.

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