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AAT Level 2 Certificate in Accounting

Whether you’ve just started thinking about your future, are already working in a related field, or are looking to completely change your career, you may be wondering if accountancy is right for you.

If you have already decided to start pursuing your accountancy career, you’ll be pleased to know that there are no entry requirements to begin training. Therefore, studying towards a professional qualification such as AAT is an ideal option if you have little to no experience in the subject.

This qualification provides a solid foundation for all students as it covers such areas as double-entry bookkeeping, costing principles and and an introduction to the business ethics along with sustainability demands.

AAT Level 2 Accounting

The AAT Level 2 Certificate in Accounting consists of four units which are examined  in the following way:

  • Introduction to Bookkeeping – Unit and synoptic assessments
  • Principles of Bookkeeping Controls – Unit and synoptic assessments
  • Principles of Costing – Unit assessment
  • The Business Environment - Synoptic assessment

For this level, three units are assessed individually in 'end-of-unit assessments'. This qualification also includes a synoptic assessment that draws on and assesses knowledge and understanding from across a number of units. This includes: Introduction to bookkeeping, Principles of Bookkeeping controls and The Business Environment.

AAT Level 2 Accounting

Key Facts

Course Duration

  • The course duration is flexible but can take up to 12 months.

Progression

  • You can go straight to the Advanced Diploma in Accounting Level 3.

Exam timetable

  • Exams can be taken whenever you are ready – there are no set dates.


What will you learn in each AAT Level 2 unit?

 

Introduction to Bookkeeping

  1. Understand financial transactions within a bookkeeping system
  2. Process customer transactions
  3. Process supplier transactions
  4. Process receipts and payments
  5. Process transactions through the ledgers to the trial balance


 

Principles of Bookkeeping Controls

  1. Understand payment methods
  2. Understand controls in a bookkeeping system
  3. Use control accounts
  4. Use of the journal
  5. Reconcile a bank statement with the cash book


 

Principles of Costing

  1. Understand the cost recording system within an organisation
  2. Use cost recording techniques
  3. Provide information on actual and budgeted costs and income
  4. Use tools and techniques to support cost calculations


 

The Business Environment

  1. Understand the principles of contract law
  2. Understand the external business environment
  3. Understand key principles of corporate social responsibility (CSR), ethics and sustainability
  4. Understand the impact of setting up different types of business entity
  5. Understand the finance function within an organisation
  6. Produce work in appropriate formats and communicate effectively
  7. Understand the importance of information to business operations


 

What sort of jobs will this lead to?

 

  • Accounts assistant
  • Purchase/sales ledger clerk
  • Trainee accounting technician
  • Trainee finance assistant

  • There are no formal entry requirements for this course, but a good command of English and maths is expected.

*Please see full Terms and Conditions for more information.

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