AAT • LEVEL 2
Certificate in
Accounting.
Build a practical foundation in bookkeeping, costing, ledgers and the business environment—designed to prepare you for further accounting study and entry-level finance roles.
Level 2
AAT qualification
4 Units
6–12 Months
Flexible Study
Online, blended or classroom
COURSE INTRODUCTION
START ACCOUNTING
first step into accounting and finance.
The AAT Level 2 Certificate in Accounting develops a solid foundation in finance administration and core accounting skills, including double-entry bookkeeping, basic costing, and purchase, sales and general ledgers.
It also introduces ethics, technology, communication and sustainability.
Bookkeeping
Transactions, ledgers and double-entry systems.
Controls
Journals, reconciliations and trial balances.
Costing
Costs, budgets and management information.
Business Awareness
How finance fits within organisations.
WHAT YOU'LL LEARN
ACCOUNTING WORKFLOW
Introduction to Bookkeeping
Manual and digital bookkeeping systems and the principles of double-entry bookkeeping.
- Set up bookkeeping systems
- Process customer and supplier transactions
- Process receipts and payments
- Record transactions in ledgers
Principles of Bookkeeping Controls
Control accounts, journals, reconciliations and trial balances.
- Use control accounts
- Reconcile bank statements and cash book
- Use the journal
- Produce trial balances
Principles of Costing
Costing information for planning, decision-making and cost control.
- Understand cost recording systems
- Use cost recording techniques
- Provide actual and budgeted cost information
- Apply cost calculation tools
The Business Environment
Business concepts, legal principles, organisational structures and the role of finance.
- Contract law and external environment
- CSR, ethics and sustainability
- Business entities
- Finance function and communication
ENTERPRISE AI WORKFLOW
Record. Control. Analyse. Communicate.
01
Record
Capture customer, supplier, receipt and payment transactions correctly.
02
Control
03
Analyse
Use costing and budget information to support decisions.
04
Communicate
CAREER PATHWAYS
A foundation for entry-level accounting roles.
Accounts Administrator
Support day-to-day finance administration.
Accounts Assistant
Assist with bookkeeping and general finance tasks.
Accounts Payable Clerk
Process supplier invoices and payments.
Purchase / Sales Ledger Clerk
Maintain customer or supplier ledgers.
Trainee Accounting Technician
Develop practical accounting experience while progressing professionally.
Trainee Finance Assistant
Support finance teams with routine accounting duties.
ENTRY REQUIREMENTS
Accessible entry for learners starting accounting.
Who Can Start?
AAT states that students can start with any qualification depending on existing skills and experience. A good standard of English and maths is recommended.
Already Studied Accounting?
Learners with relevant previous finance or accounting qualifications may be eligible for exemptions from some assessments.