AAT • LEVEL 2
Certificate in
Bookkeeping.
Build the practical bookkeeping skills that underpin accounting and finance roles—from processing transactions and ledgers to reconciliations, journals and trial balances.
Level 2
2 Units
3 Months
Flexible Study
Online, blended or classroom
COURSE INTRODUCTION
START BOOKKEEPING
Learn the bookkeeping activities behind every finance team.
The AAT Level 2 Certificate in Bookkeeping develops practical skills in double-entry bookkeeping, accounting documents and the processes used to record financial transactions accurately.
Learners also gain awareness of how digital accounting systems are automating parts of the bookkeeping process.
Double Entry
Understand the basic system that underpins bookkeeping.
Transactions
Process customer, supplier, receipt and payment transactions.
Controls
Use journals, control accounts and reconciliations.
Trial Balance
Prepare and adjust trial balances accurately.
WHAT YOU'LL LEARN
Two units. A focused bookkeeping qualification.
Introduction to Bookkeeping
Understand manual and digital bookkeeping systems, associated documents and the principles of double-entry bookkeeping.
- Understand how to set up bookkeeping systems
- Process customer transactions
- Process supplier transactions
- Process receipts and payments
- Process transactions into ledger accounts
Principles of Bookkeeping Controls
Build on core bookkeeping skills through control accounts, journals, reconciliations and trial balances.
- Use control accounts
- Reconcile a bank statement with the cash book
- Use the journal
- Produce trial balances
ACCOUNTING WORKFLOW
Record. Check. Reconcile. Balance.
01
Record
Enter customer, supplier, receipt and payment transactions into the books.
02
Check
03
Reconcile
Match bank statements with cash-book records and identify differences.
04
Balance
CAREER PATHWAYS
Start building experience in finance and bookkeeping.
Trainee Bookkeeper
Support day-to-day bookkeeping and transaction processing.
Finance Assistant
Assist finance teams with routine records and accounting administration.
Accounts Administrator
Maintain financial records and support general accounts work.
Clerical Assistant
Support administrative and finance-recording activities.
ENTRY REQUIREMENTS
Accessible entry for learners starting bookkeeping.
Who Can Start?
AAT states that students can start with any qualification depending on their existing skills and experience.
For the best chance of success, AAT recommends a good standard of English and maths.
Experience & Exemptions
Learners with previous relevant finance or accounting qualifications may be eligible for exemptions from some AAT assessments.
AAT also provides its Skillcheck to help learners identify the most appropriate starting qualification.