#happy new year #thank you

Happy New Year and thank you for following me

This year has seen the end of level 2 and passed my first level 3 exam after
2 months of hard work – smashed Acpr first time

Now looking forward to a healthy stress free year ahead

Working towards Peth starting mocks next week, all going well so far just need to keep confidence and keep focused

I keep making the mistake of reading other people’s statuses on taking exams and then doubting myself

You should never compare your journey to somebody else’s,  use your time wisely and study when you can we all learn differently

Even short 30 minute bursts each day will soon get you back into routine – never give up

As I’m writing this I’m listening to the winds howling outside and feeling grateful to be in a snug warm environment

Keep yourselves safe and be grateful for something small everyday



12 days of AAT

12 days of AAT Christmas

12 stressed out students
11 tutors excited about a day off
10 waiting on exam results
9   screwed up balls of paper
8   reasons why we need a night off
7  pens thrown across the room
6  munching chocolate
5  cans of energy drink
4  thousand members reading this
3  nervous hours in an exam room
2 much late night revision
1 awesome DL group 🎄

Merry Christmas everyone 😊

Still loving Peth # lols

So we’re taking a few days holiday up North,  to catch up with family that we we won’t see at Christmas.   It’s been a lovely relaxing break and a much needed rest to recharge my batteries and continue to regain my strength since the virus.

My hubby encouraged me to bring along some study books as being in a chilled environment it might help to lure me back into a routine again.

Personally I think it was a ploy to keep me entertained whilst he was watching darts, grand prix and football with his Dad.

However during these last few days I have battled against the constant tiredness and pushed the brain fog aside.  I have read three quarters of the book, made notes and finally started on scenarios.  The relief of getting most things things right means I am on the right track and getting my memory back I’m so happy.

So it continues that yes I am still enjoying Peth, there’s lots to learn and lots post it notes to plaster the walls when we return but I am determined to continue with a positive mind. 

This week has proved it’s time to start enjoying studies instead of getting stressed, my new rose quartz crystal is working well – it’s creating a new me. Everyone needs something to believe in so I all I need to do now is start believing in ME




Peth – Autumn – How u feeling?

So another month round already and hello Autumn.  The daylight hours are getting shorter and there’s a cold nip in the air.  Great excuse to get home from work, light a fire/put the heating on and snuggle up with a book and a warming drink.

Comfy ?

Haaa yeh you thought I meant reading book didn’t you ? Come on put it down – you can read it later as a reward.  I meant a study book 🙂

Did you know that as well as your course materials you may find you benefit from purchasing another book for example an Osborne book or a BPP book.  These are available second hand too.  Sometimes it helps your brain to read it in another form.  Personally I would not be without my Frank Woods accounting book, I use it as a reference book especially when revising.   It also has tests and questions in there too.  It’s an investment for life book. 

This brings me onto flash cards – great little guys that you can make yourself or buy ….. you just need cardboard – go on wrestle the kids for the empty cornflake packet – do it !!     They are handy for revision and making your own notes – just bullet points – recommend these for Peth and level 4 especially.  

So how are we all, fighting fit after the Summer ready to face Winter ?  Apparently the swan has already migrated to Britain meaning a cold winter on the Continent .  Great. Not.  You either love or hate winter.  Me personally I hate it.  I have a fear of snow chionophobiba   So when the flakes start falling my heart breaks.  However this year I’m going to try and not let it get to me and stay positive.   So if it snows I will get to work by train.  If it comes down in tons I will stay at home and revert back to first paragraph above.  Positive thinking –
snow = study day. 

So after all my waffling guess you guys are looking for this month’s study tips well here they are – how to study when your not well –  small doses of study are better than none,  short 15 minute bursts will help.   Don’t try cram everything in if your not well as your brain won’t contain it.  Try writing bullet notes or reading, give yourself chance to take it all in.  This is a good time to write revision notes to use later.  Above all else get plenty of rest and drink loads of water to avoid dehydration.


I started sole traders and everything was going great but then suddenly I was hit with dizzy spells and started getting panic attacks when driving. 
I have been diagnosed with labyrinthitis a disorientating virus that puts you off balance.   Its like being drunk 24/7 without the fun.   So after 4 weeks I’m hoping there is a light at the end of the tunnel, it takes time to readjust the balance.

So in a year I have had flu twice, chest infection,  eye infection,  and labyrinthitis.   I also sprained my ankle in Rhodes but that was alcohol related.

On a positive note I’m studying Peth its early days but im really enjoying it – must be the medication lols.

I’m also travelling by train so I feel like a proper student now on the Cambridge train.  Travelling by train gives you lots of time to think.

So this month I found a blog called student hack which I love, the link is below.

I’m loving Natasha new website called Accounting Student Network – link below – lots of study resources on there –  it’s a growing website so please sign up and help make it a success and use it well.

To calm my mind I have decided to get a hobby and take up drawing art again and adult colouring.  Stop sniggering,  adult colouring is a new therapy trend and life is not all about work and study, you need relaxation in there too.  I will be sharing my work on pin interest if anyone interested with main theme of goth, vampire,  fantasy, mythical.

Well that’s it for another month, thanks for reading, take care and be nice to each other

Smurfy xx

http:// study-hack.com/2014/10/24/studying-when-sick



FSTP begins a new era

So goodbye Summer hello Autumn
New season ahead…

It was my Birthday yesterday this signifies another year older and a new year ahead…it also means I finally got my hands on my new personal organiser so I can organise my studies and plan ahead.

Time to get a wriggle on then and look forwards and get on with level 3.

Started fstp last night
Sole traders
accounts preparation part 2

So far so good seems to be a review of acpr so lets hope the brain cells keep moving in the right direction as I’m actually enjoying myself.

Trying to combat exam fear as panic attacks and anxiety seem to keep hanging about and this has been holding me back – so I have bought some rescue remedy pastilles to see how it goes.    I tried them on the way back from holiday as I am getting to be a nervous passenger but they didn’t work lols.

Also looking into healing stones – most people have a lucky charm or lucky socks on exam days so why not a stone.  If all goes wrong I can throw it across the room  in anger – joking guys joking.

So as we approach October you see a positive smurf in front of you and long may it continue.


I passed Acpr first time – tip’s #AAT

Good news the neighbour’s have kindly returned the calculators thrown over their fence whilst I was studying Acpr.

Whoop whoop I passed my first level 3 exam first time – buzzing 🙂

It’s only been 3 days and I’m itching to start a new module,  however after being flat out the last two weeks on revision I am having a weekend off to recharge the brain cells and catch up on the housework.

New modules arrived yesterday and I was so excited – the news of Tuesday is only now sinking it – yay I passed Acpr first time after 3 months of sheer hard work –  tears and mini meltdowns.

I was so scared before the exam even up at 6.30am on the Saturday morning for my tutor marked mock, was returned in quick time with 85% so relieved that I had shown my tutor I could do this , contacted a friend and I burst into tears couldn’t even speak to them from relief and fear.    How nuts was I –  85% was a good sign of passing all I had to do was keep calm on the day, this was  the 9th time in two weeks I had passed a mock but I was terrified. Wish I could go into exams thinking it’s ok I can always resit.  I can’t think like that I strive for 100% maybe I have a little bit of ocd. 

My result was 4 exceeded and 2 mets the extended trial balances and figures all balanced but I know I messed up the questions underneath.    So there’s your first tip learn everything and don’t hope that a question will be easier on the day – leave nothing to chance.

So proud I beat the brain fog – need to start studying again before the nerves kick back in. 

So enough about me – as promised here are my tips and ways of remembering.   These are my notes some may be taken from Osborne or First Intuition materials if this causes any copyright I will remove them ‘ but I am sure they are not direct copying.

If you bought a computer and one screen then yes these go together as one item of capital as they become part of a package.  Desks may not necessarily need chairs – think how much each chair costs is it capital ? include installation costs/set ups and deliveries.  Do not include the maintenance or insurance.

How much is closing balance ?
We know the selling price is 20% greater than the cost so….
Selling price is 120
Divide the inventory amount given by 1.2 to get your answer

Putting closing inventory on the extended trial balance
Spl – credit
Sfp – debit
Think dr cr dr cr
So we know closing inventory is a credit because c=closing c= credit
So put them back to back
Cr on spl
Dr on sfp

P&L account.    SPL
Opening inventory

The one I query is drawings – these go on the sfp as they are taken out of the owners capital they are not an expense

So you’ve worked hard to get the difference between reducing or straight line
So don’t mess it up by rushing the question
Is it charged full year or part month
Is it reducing or straight line
Is it included in the year of disposal
Don’t forget if you disposed of it then there is no carried forward balance

Is a charge an added expense
So when you bring it back its a credit on the account
If you old enough to remember think of the shop called C&A
Credit accruals

Is a credit you paid in advance
So therefore it comes back as an expense
An invoice to go in this years accounts
Think Dorothy Perkins
Debit Prepayments

If its the same side
Dr.     Dr.  Both debit
Cr.      Cr.  Both credit
Add it together

If its the other side
Dr.      Cr
Cr.       Dr
Then take it away

Remember dead clic from level 2

Think what you learnt
Left hand pays in
Right hand pays out

Dr accrued income sfp
Cr sales spl
Not yet invoiced customer so can’t go in bank or credit account

Dr sale spl
Cr deferred income sfp
Not had goods yet so can’t credit the sale

Also watch webinars, use the AAT mocks, e learning and green lights, 
Google first intuition gareth johns blogs do as much practice as you can.

I haven’t gone into detail on accruals prepayments or deferred income as these are areas where I struggled so I’m leaving it to the experts

Blogs I recommend to follow:

Obviously mine

This one

And this one

If you write an AAT blog please contact me I would love to follow you

Fantastic new website for tips and study materials

Business to use for your bookkeeping needs
And up for an award too whoohoo go Carol

Once again if you read this far thank you for reading and following my blog
If you don’t follow then please do

Big shout out to my tutor Nicholas Craggs at First Intuition for all his patience during my first module – the therapist couch is ready for you now it’s going to be ok 🙂

1 week to go #AAT first level 3

1 week left before my first ever level 3 exam ……. and I think I’m ready ta da !

Obviously I’m not going to get over confident but at this stage I’m feeling quite happy.  I guess as the week goes on I will start stressing again

If you have been following my blog or your having a read through now you can see what a journey it has been so you would be surprised to hear this news – me too

It’s taken a year to finally feel that I have found the balance between life work study.  It’s ok to take a night off or have a day out to recharge the batteries it does you good.  After 3 month’s of struggling to understand and committ to Acpr It’s finally making sense and I’m enjoying studying again – In fact I can’t stop revising the addiction is back

Working 60+ hours a week in full time and weekend jobs doesn’t leave much time to study.  Therefore college is not an option .  So distance learning is definitely the best decision for me.  You have to be disciplined – the last thing you want to do after work is study and stare at yet another screen.  However you have to be in it to win it…….family need to understand you need your space and if there’s no peace at home get yourself out to a coffee shop, library or maybe someone else’s house and just put the graft in little and often whenever you can

The only way you are going to get confident is by practice practice practice and putting in the hours where ever possible and oh boy have I been putting in the hours – burning the candle at both ends

Reading – watching tutorials and asking for help !  Yes ask !  Its not a crime to put your hand up and say I’m struggling

Four weeks ago after my last blog I had a complete virtual meltdown on my tutor – I was so tired with work and Acpr just seemed to be going on forever always something new to learn.  He picked me up dusted me off and gave me a little nudge in the right direction – “smurf I believe in you,  your so nearly there ”  it didn’t feel like it to me. We changed my exam date back a few days- now its in September.   Which logically in my mind even though it was a few days meant i had all August to revise

So here we are with a few days to go I am sitting in the garden chilling with a beer – yep chilling .  This time last week I couldnt even pass a mock my score was 68/69%.   By revising hard into the nights studying the mocks this week I passed my first mock.  Tonight I have managed my bestest yet 93%.  I dont know what happened apart from sheer hardwork determination and an amazing tutor who will be more relieved than me to get me off this subject

Never ever give up on yourself

If next week goes well I will share my study tips and the messages on my post it notes – the way I remember things until then I will be chilling and cramming as much as possible

Just remember you are doing your best – do not judge yourself on everybody else’s speed.  The tortoise won the race.


Level 3 update: Acpr Booked 😨

Acpr is one of the hardest exams in level 3 and until recently it was going really well I even got 95% on a tutor assessment which was amazing…..

but then tiredness and lack of
self confidence hit me like a brick wall – I kept getting brain blocks on accruals and prepayments and all the pressure I put myself under came crashing down around me.

I know what they are and how to work them out, just keep getting in a pickle with carried forward brought forward and which sides to put them.  I will work them out I’m not going to let the pesky little things beat me. 

Around this time my tutor said hey come on smurf your nearly there time to think about exam dates.

Well my stress levels hit the roof !!!

Had a little drink and only went and booked the exam didn’t I – arrrgghh
spent last week thinking why did I do that ?

I guess I got scared because I don’t have any confidence in myself and I took it to heart how much people struggle on the exam itself so little self doubts started chipping away at me.

So after lots of emails pinging backwards and forwards to my tutor this week I moved the exam date

I am trying to pick myself up, dust myself down and come back fighting again –  personally I could not study alone without a provider and this week has proved to me just how much I made the right decision to go with First Intuition there support and materials pull you through  (There was never any doubt but I bottle things up and don’t ask for help – so I’m glad I did).

I have started a study plan which will turn into a revision plan nearer the time.

As long as I go in the exam as confident as I can be and give it 100% on the day that’s all anybody ever asked.

Some people say they are not too concerned if they don’t pass first time – it bothers me so much that it actually causes sleeplessness nights – I care too much what people think of me and that I don’t want to let them down – I guess caring is not a bad trait to have, but exam fear is something i need to work on – maybe I should ring my tutor and we can discuss it over a drink I wouldn’t be scared then 😄😄😄

I am proud to be on level 3
I am proud to be a member of #teamFI
Positivity and hard work is the way forward.

Its my birthday in September and I’ve asked for my first ever personal organiser so I can keep a plan of my studying with me at all times and make positive notes on those lightbulb moments – looks like with future plans at work I’m going to be a mature student for a while so I better get used to it and get organised.

Once again if you read this far thank you for sharing my journey.


Eat the (freddo) frog first

What did the frog say as he left the library ?

Reddit reddit

Wonder whats going on ?
Good – i’ve got your attention

Been putting off a job for week’s at work because it was going to take a while to do and I didn’t have the enthusiasm to get stuck into it or the time it would take…..does this sound like you with your studies ?

This week I was looking after junior staff so started at 7am which meant I had the back office to myself and 5 hours later I had finally finished the job and completed all tasks 100%.   I took advantage of the time .  So now my part is finally done and my head is clear I am no longer worrying about it in the middle of the night.

So next time the boss asks have you managed to do that job yet ?  I can say yes I have, all done and the filed report is on your desk 😝😝😝 (Sir)

So you see the same applies to studying – eat the frog first, do the task you fear the most and the rest will follow.  Whilst your minds worrying about it your not going to take in new information.

Im loving the “eat the frog first” mantra it was in a recent article in AAT chat – only I changed it into eat the freddo first 🐸
It is a well known fact that chocolate helps you study !

Mind you its not all about chocolate, I have been eating granola with fruit and yoghurt too – Chloe’s blog is having an affect on me which is a good thing.  She’s now blogging for AAT so proud of her – little tiny person 😙

So having struggled with Acpr in April and then having a lush holiday in May I haven’t had the motivation to study since being back.

All this changed last week when I joined my first ever live webinar – I was so scared I thought everyone could see me but they couldn’t.  Phew.  So after an initial scary start when they said my name and I nearly fell off the chair in fright I got really stuck in and asked some questions.   The webinar was about motivation and it’s really worked for me for study, work and home.   I feel like a weight has been lifted and i’m back on track again.   The AAT webinars are available to watch on myAAT. 

Tommorow I’m joining an accruals and prepayments live webinar as the more information I can gather the easier the learning will get – you just have to keep practising – going over depreciation again last night with a clearer mind is showing me I am learning and remembering – I CAN do this

It’s been a bit of a transition change from using Osbourne books to learning with First Intuition as a lot of the course is by video tutorials – but I’m finally  getting into a routine.   This week I banned everyone from using the dining table it is now my official study area – you need an area where you can be at peace with your studies.  Curled up on the sofa with a folder and laptop wasn’t working.   

The other tip I would like to share is my way of doing a study plan

Study plan – officially you should take 70 hours divide it the number of hours a week you can study ………Blimey it’s like you need a maths degree to work it all out lols.  Hmm yeh that doesn’t work for me because some chapters take longer than others to learn ….. so my study plan is a weekly one, I write down what I want to achieve in the week ahead and write the nights/number of hours I can study that gives me a plan to focus on

Don’t forget your going to make mistakes your not going to get everything right first time but never give up – practice practice practice and keep going

If you need a break or a night off then have one, when you plan a full study day chances are you will struggle as you can’t push your brain all the time. 

Don’t feel guilty for having a life its all about getting the balance right – remember the hare and the tortoise ?
The tortoise won the race because he had friends to help him and he never gave up he got there in the end

Well I’m off to study, thanks for reading this far and following my journey