Practise real accounting skills, get marked point by point, and train exactly where you lose marks.
42,300 is exactly the profit you get when the accrued rent of 1,700 is left out of the expenses.
Mark-by-mark feedback, not a generic AI score.
Own-Figure marking recognises correct follow-through.
Format, terminology, command words, calculations and written explanations.
S01 · Landing Preview — copy taken verbatim from the design file
S02 · Onboarding Preview
Rent for the year to 31 December is 24,000. At 31 December two months of rent are unpaid.
Calculate the rent charged to the income statement and state where the amount owing appears in the statement of financial position.
S03 · Diagnostic in progress Preview — one question shown, not the full 22
S04 · Diagnostic report Preview — illustrative numbers from the design file
Find where you are losing marks. Recover them before the exam.
You lost marks in your last practice.
S05 · Today — card 1 is live (your real last attempt); cards 2–3 are preview
Everything below is computed in your browser by a JS port of acct_engine. Edit the answer and every screen recomputes — nothing here is scripted.
terms.py filters by pack_scope so a NZ/AU student is never marked against a Cambridge-only convention.| Requirement | Tag | Result |
|---|
A signature error the engine can catch that a human marker often can't: shifting carriage inwards into carriage outwards moves gross profit but leaves profit for the year untouched. Pick what the student actually reported.
Post the journal entries below and extract the trial balance totals. Amounts use brackets for negatives, for example (500).
| Account | Dr | Cr |
|---|
S08 · Live Balance — totals, difference and clue text are genuinely computed from what you type (clue rules are the real ones in codes.py: divisible by 2, by 9, or equal to one amount)
S09 · Dr / Cr Trainer — 5 real transactions, genuinely checked against the correct double entry
| Line | Inner | Total |
|---|---|---|
| Non-current assets | ||
| Equipment at cost | 40,000 | |
| Accumulated depreciation | (15,000) | |
| 25,000 | ||
| Current assets | ||
| Inventory | 9,500 | |
| Trade receivables | 13,600 | |
| Prepaid insurance | 450 | |
| 23,550 | ||
| Total assets | 48,550 |
S10 · Statement Builder Preview — static, matches the design's own "read-only on mobile" framing
Judge or calculate the quality, importance, amount or value of something. Cambridge 9706
S11 · Command Word Trainer — checklist score is computed live from what you tick
Level AS · Marks 40 · Time 45 min
Calculator Allowed · Help Off · Marking Exam Mode
There is no help in this test. Live Balance, clues and explanations are off until you submit.
S12 · Mock Exam entry Preview — entry screen only, no exam content built yet
The three below reflect your actual last attempt.
S14 · Progress — readiness & skills below are computed from your real attempt; the four-part split is an illustrative mapping (the full readiness.py eight-state model isn't ported yet)
Charge the expense for the period used, not the amount paid. Add what is owing.
Insurance paid 3,600 for the year. At the year end one month is unpaid. What is charged?
Students deduct the amount owing instead of adding it. The direction is worth two marks in most papers.