AAT Levels 2 & 3 Certificate in Bookkeeping

This combined qualification covers everything from essential bookkeeping fundamentals to advanced skills. You'll develop the knowledge and expertise to manage financial records, prepare statements, and handle key processes such as VAT and payroll.

AAT Level 2

1. Introduction to Bookkeeping

This unit covers the core principles of bookkeeping using both manual and digital systems. You'll learn how to record and manage day-to-day financial transactions accurately.

Learning outcomes:

• Set up bookkeeping systems
• Process customer transactions
• Process supplier transactions
• Record receipts and payments
• Post transactions into ledger accounts

2. Principles of Bookkeeping Controls

This unit introduces control accounts, journals, and reconciliations. You'll develop the skills to keep records accurate and prepare essential financial reports.

Learning outcomes:

• Use control accounts effectively
• Reconcile bank statements with the cash book
• Record entries in journals
• Produce trial balances

AAT Level 3

1. Financial Accounting: Preparing Financial Statements

Learn how to turn trial balances into full profit and loss statements for sole traders and partnerships. This unit sharpens your double-entry bookkeeping and final accounts preparation skills.

Learning outcomes:

• Understand the accounting principles underlying final account preparation
• Grasp advanced double-entry bookkeeping techniques
• Implement procedures for the acquisition and disposal of non-current assets
• Prepare and record depreciation calculations
• Record period-end adjustments
• Produce and extend trial balances
• Prepare financial statements for sole traders and partnerships
• Interpret financial statements using profitability ratios
• Prepare accounting records from incomplete information

Unit 2: Tax Processes for Businesses

This unit teaches you to calculate and submit VAT returns to HM Revenue & Customs (HMRC). You’ll also explore tax and payroll processes that affect day-to-day business operations.

Learning outcomes:

• Understand the legislative requirements relating to VAT
• Calculate VAT
• Review and verify VAT returns
• Understand the principles of payroll
• Report payroll information within an organisation

Completing the AAT Levels 2 & 3 Certificate in Bookkeeping sets you up for a range of opportunities in the finance and accounting sector. These qualifications give you a solid foundation to continue your studies, gain professional recognition, and step into exciting roles. Here are some steps after completing this course:

Next steps after completing this course:

• Progress to the AAT Level 4 Diploma in Professional Accounting or CIMA Certificate in Business Accounting
• Launch your own bookkeeping practice
• Continue your professional development with an accounting course or advanced bookkeeping qualification
• Deepen your knowledge with specialised accounting qualifications

Once you've completed the AAT Advanced Certificate in Bookkeeping, you can apply for AAT professional membership and become an AAT Qualified Bookkeeper.

As an AATQB, you'll gain official recognition of your skills and commitment to professionalism. The designatory letters AATQB highlight your skills and credibility in the finance sector. You can take on a variety of roles, including:

• Freelance Bookkeeper
• Senior Bookkeeper
• Accounts Assistant
• Ledger Manager
• Payroll Administrator

The AAT Levels 2 & 3 Certificate in Bookkeeping offers 12 months of flexible course access each, giving you plenty of time to complete the qualification at your own pace. On average, learners complete Level 2 in around 3 to 4 months, while Level 3 typically takes 4 to 6 months. This flexible structure allows you to progress comfortably and balance your studies with other commitments.

The AAT Levels 2 & 3 Certificate in Bookkeeping requires completing a series of computer-based assessments to gain your qualifications. All exams test your knowledge and skills in each unit, ensuring you're ready for real-world bookkeeping tasks.

Level 2 exam durations:

• Financial Accounting: Preparing Financial Statements – 150 mins
• Tax Processes for Businesses – 90 mins

Once you've completed your exams, each result is converted into a percentage and weighted based on the unit's value within the qualification to calculate your overall grade.

Level 2 Certificate in Accounting:

• Introduction to Bookkeeping: 25%
• Principles of Bookkeeping Controls: 25%

Level 3 Diploma in Accounting:

• Financial Accounting: Preparing Financial Statements: 40%
• Tax Processes for Businesses: 15%

You must score at least 70% overall to receive your qualification.

Passing Scores:

• Distinction: 90–100%
• Merit: 80–89%
• Pass: 70–79%
• Unclassified: 0–69% (or failure to pass one or more assessments)

You can take these exams online or in AAT-approved test centres. Please note that AAT Student Membership and exam fees are separate from the course price.

Our AAT Levels 2 & 3 Certificate in Bookkeeping offers flexible study options to fit your schedule and learning style. You can study the online course materials at your own pace or join live tutor-led sessions. If you prefer studying from printed materials, we also provide Kaplan textbooks to reinforce your learning and support your progress.

At e-Careers, we make sure you feel supported throughout your AAT Levels 2 & 3 Certificate in Bookkeeping journey. We provide access to an extensive suite of exam preparation support, resources, and expert guidance so you can progress smoothly and achieve your goals.

Our Levels 2 & 3 AAT course includes:

• Live online classes – Weekly sessions led by experienced tutors to support your learning and exam preparation, with on-demand recordings to revisit anytime.
• Industry-leading eLearning – Study at your own pace, anytime and anywhere, using our interactive online platform.
• Study resources – Access digital materials, including workbooks, mock exams, and slides to reinforce learning.
• Sage course and software access – Complimentary three-month access to Sage software for practical accounting experience.
• Tutor support – Ongoing help from expert tutors whenever you need clarification or guidance.
• Hardcopy textbooks – Receive Kaplan textbooks delivered to your home for extra learning support.
• Practical bookkeeping training – High-quality, AAT-accredited content that helps you build solid bookkeeping skills and knowledge.

• 0% Finance available – Spread the cost with flexible plans
• Price-match guarantee.
• Choose a plan that suits your budget and start immediately.

Note: AAT Student Membership and exam fees are separate from the course price

You may be eligible for exemptions from specific unit assessments based on your prior qualifications and experience. If you meet the criteria, you can fast-track to the AAT Advanced Bookkeeping qualification.

You may be eligible for exemptions if you have:

• Previous qualifications in accounting or bookkeeping
• Prior work experience
• A relevant accounting or finance degree