AAT Level 2 Certificate in Accounting

There are 4 modules of essential accountancy related business skills in Level 2. These modules teach you the core accountancy knowledge, basic principles and good communication skills expected of a trainee accounting technician.

The weighting each unit contributes to the overall qualification can be seen below.

You'll develop accountancy skills in the finance function including double entry bookkeeping, knowledge of the external business environment plus the basic principles of core accounting skills.

You'll also learn about internal cost management through learning cost recording techniques, understanding actual and budgeted costs plus cost recording systems within basic costing.

The Level 2 takes your understanding beyond accounting. You develop professional skills and business knowledge to understanding principles of corporate social responsibility in both external and internal environments.

Unit 1: Introduction to Bookkeeping

This unit covers core financial accounting skills in both manual and digital double-entry bookkeeping systems. You'll learn bookkeeping principles, basic business principles and procedures behind double-entry bookkeeping. You'll develop knowledge around business entity, finance administration and fundamental accounting technique. Whilst also understanding various accounting records to prepare accountancy legal framework accounts. As you develop, your business skills will increase, developing transferable business skills in customer transactions and supplier transactions.

Learning outcomes - key themes embedded:

• Understand how to set up bookkeeping systems to process transactions
• Process customer transaction process payment transactions and associated documents
• Process supplier payment process transactions and associated documents
• Process receipts and payments
• Process transactions into the ledger accounts

The content covered in this unit, once passed, contributes to the knowledge required by employers for accounting entry level roles as:`

• Accounts payable clerk
• General accounts assistant
• Accounts receivable clerk
• Trainee accounting technician
• Accounts Administrator

Unit 2: Principles of Bookkeeping Controls

Building on Unit 1, this unit focuses on the bookkeeping essentials of control accounts, bookkeeping control principles, journals, and bank reconciliations.

Learning outcomes - skills developed:

• Explores accounts receivable control accounts and accounts payable control accounts for customer and supplier. Your skills acquired will enable you to check accuracy and explore control account reconciliations
• Reconcile the bank statement and cash book ensuring the bank statement and monetary entries are correct
• You will develop skills required to prepare journals to reverse any errors made or identified by the trial balance
• Produce an initial trial balances to ensure double-entries have been correctly completed

Unit 3: Principles of Costing

This unit introduces you to basic costing management and basic costing principles. Skills needed to support cost calculations for more advanced costing and management accounting tasks in the future.

Learning outcomes - complementary business needs met:

• Understand the cost recording system within an organisation
• Use cost recording techniques in appropriate formats
• Provide information on actual and budgeted costs and income
• Use tools and techniques to support cost calculations

Unit 4: The Business Environment

Gain an in-depth and solid foundation of understanding in the wider aspects of business including the business environment, key business concepts and their real-world applications. This unit in the AAT Level 2 Certificate in Accounting qualification also explores contract law, the legal system and the role of the finance function in business.

Learning outcomes:

• Understand the principles of contract law
• Understand the external business environment
• Understand key principles of corporate social responsibility (CSR), ethics and sustainability
• Understand the impact of setting up different types of business entities
• Understand the finance function within an organisation
• Produce work in appropriate formats and communicate effectively
• Understand the importance of information to business operations

The AAT Level 2 Certificate in Accounting qualification can be completed in 6 to 9 months, depending on your personal study pace and prior knowledge. Your course includes 12 months of access to all the course materials and tutor support.

You can study at your own pace with the knowledge that you will complete comfortably, within the 12 months. On completion of the Level 2, you'll have the confidence that you're ready to begin your accounting career.

Your personal skills alongside business operations skills and knowledge of digital bookkeeping systems and digital accounting systems ensure you'll contribute effectively within any finance function.

The AAT Level 2 Certificate in Accounting requires you to pass three objective-type exams and one synoptic assessment before gaining the qualification. The examination fees and AAT registration fee are additional to the course fees. You can sit your exams from home via remote invigilation or a test centre local to you. Our Support Team will explain everything you need to know when you're ready to take your exam.

Exam Details

Objective tests: These tests assess the learning outcomes covered in each unit.

• Introduction to Bookkeeping: 90 minutes
• Principles of Bookkeeping Controls: 90 minutes
• Principles of Costing: 90 minutes
• The Business Environment: 120 minutes

Once you've completed your exams, the marks per exam are converted into a percentage based on the weighted contribution of each exam to provide an overall pass grade. Please see weighting below:

• Introduction to Bookkeeping: 25%
• Principles of Bookkeeping Controls: 25%
• Principles of Costing: 20%
• The Business Environment (Synoptic assessment): 30%

The pass mark for each exam is 70%.

Pass mark awards:

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

Units and Grade Weighting

e-Careers offer the most comprehensive training package at the most affordable prices. You'll receive an industry leading online learning platform, along with Kaplan hard copy study text books and live online tutor-led classroom with exam prep sessions for a more structured approach to learning. All online classroom sessions are recorded and made available to you for on demand playback and complete flexibility. With access to a wide variety of additional supporting online resources to ensure you have everything you need to pass your exams, it's no wonder why e-Careers students are achieving high passing scores.

No matter whether you prefer to learn online, from a book or from classroom sessions taught by an award winning tutor, we have you covered, and it's all included without any hidden extra charges so you can be confident you have everything you need to succeed.

At e-Careers, we provide high quality training, support and resources to help you succeed in your studies. With an award winning eLearning course, Kaplan books, live online classrooms and exam prep sessions (all recorded and available to watch at your own time and convenience), you're given access to a wide and diverse selection of materials. In addition, we ensure that expert tutor support is available at every stage of your learning journey.

• Industry leading Online Course: With videos, animations and interactivity to create an engaging learning platform that enables you to progress through your studies quicker.
• Kaplan hardcopy textbooks: We supply you with the world leading Kaplan study textbooks. You will receive four books, one for each unit studied. Each book can also be downloaded to a digital version for learning on the go.
• Live online classroom: Weekly Tutor-led classes covering tutorials and exam prep sessions so you can fully understand each topic and be fully prepared for your exam. Run by our very own award winning AAT Tutor of the Year with experience of teaching in College, you can feel confident you're being taught by the best.
• Recorded lectures: We understand that life is busy, so all of our live online classes are recorded and made available to you via our learning platform so you still get to benefit from the sessions at a time that works for you and your personal commitments. You're always in control of when and where you study.
• Online study resources: We've loaded our award winning learning platform with additional materials for 24/7 access to : Practice papers, mock exams, question banks and flash cards to check your understanding, downloadable study books and more to ensure you have everything you need without additional costs.
• Exceptional tutor support: You'll be supported by an AAT Tutor of the Year award winner so you'll receive the all the guidance and support from one of AAT's leading tutors. With industry leading response times you can be sure that your studies can continue without interruption.
• Free Sage certification: We offer official Sage Accounting training with Sage certification and access to Sage software during the training to ensure you have the skills employers are looking for.
• Free Xero Accounting training course with certification to ensure you have access to multiple accounting software knowledge and skills which increases your chance of employability.
• Free AAT Level 1 Certificate in Bookkeeping online course to give you greater confidence before you start the AAT Level 2 Certificate in Accounting qualification.
• Bonus: Apply for a student discount TOTUM card when studying this course.

We leave no stone unturned to help you land a new job and career. Want us to help you beyond study alone? Check out our industry-leading AAT Career Academy programmes that take you from novice to qualified. The programmes include: 4-months work experience with a real UK company and all completed around your current job and personal commitments. We'll also professionally write your CV, cover letter and LinkedIn Bio.

1 in 4 of our Career Academy students gain employment with their work experience company .

Affordability is at the forefront of our course design. Not only do we offer low affordable prices, we also offer flexible payment options that make study more accessible. You can spread the cost with 0% finance plans and choose a payment schedule that suits your budget.

• 0% Finance options up to 24 months

• Employers - If you need training for more than one person, please contact us for a personalised quote. Finance options also available.

• Price-match guarantee. We're confident nobody can offer everything we include at the prices we offer.

• Please note that exams and AAT membership cost is not included in the course fees.

Studying the AAT level 2 Certificate in Accounting will give you the following benefits:

• The Level 2 will launch your career in accounting and finance.
• With experience, your salary will increase to meet your new skills set and qualification. With our Career Academy programme we can help you to gain guaranteed work experience, where 1 in 4 are offered paid employment.
• Level 2 opens the door to study the Level 3 Diploma in Accounting where you can become a qualified bookkeeper and set up your own practice..
• The skills learnt at Level 2 are highly respected by employers giving many promotion opportunities.

Each level of the AAT is a qualification in its own right. Accountancy is a single big picture that expands as every level is passed:

• When you have successfully passed AAT Level 2, you have gained the essential accounting skills required to launch your career in accountancy.

• Passing AAT Level 2 Certificate in Accounting, opens the study pathway to AAT Level 3 where you will learn higher-levels of accounting practices. You'll earn AATQB status after Level 3 which allows you to set up your own practice.

• Passing Level 3, prepares you to study the AAT level 4 Diploma in Professional Accounting, the final step in your AAT journey to becoming a qualified Accountant.

• Looking beyond the AAT. You may wish to become chartered or look at a career in management accounting by studying any of the following CIMA - CIPFA - ACCA - ACA.

Enrol and kick start your accounting career dreams. A bright new future is waiting for you.