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Introduction of AAT Level 2 Course in Bookkeeping

The AAT Level 2 Certificate in Bookkeeping provides an entry point for anyone wishing to start a career in accountancy or finance. It may also support career progression for those already in employment by formally recognising their skills in manual bookkeeping.
Manual bookkeeping underpins all accountancy and finance roles. Studying this qualification will help students to develop a strong foundation of bookkeeping knowledge and skills needed to work in accountancy and finance or to go on to study higher-level bookkeeping or accountancy. Students completing this qualification will be able to confidently carry out typical bookkeeping transactions and tasks. Students will also gain an understanding of how typical tasks are automated through use of accounting software.

Course Duration

6 - 12 months

Time Commitment

6 - 8 hours per week

Tutor Support

Phone, email, video call

Pay by Instalments

Interest free instalments

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AAT Training Provider

Pass Promise

Tutoring until you pass

Assessment Criteria

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.

Tutor Support

You will be allocated a personal AAT tutor who will guide you throughout the course.
We have a team of tutors who are here to help and if your personal tutor is not available they will be happy to help and keep the marking turnaround prompt. They are qualified, experienced, patient and effective communicators so you will find that you will build a good student/teacher relationship with them all.
When studying with us you will find the staff friendly and helpful with a great support network for students. You will receive constructive feedback, guidance and support. You will also receive a personal timetable to follow which structures your whole coursework for you which can be flexible to suit your pace of study.

AAT Level 2 Certificate in Bookkeeping Syllabus – Course Units

This unit provides students with an understanding of manual and digital bookkeeping systems, including the associated documents and processes. Students will learn the basic principles that underpin the double-entry bookkeeping system and will learn that digital accounting systems are automating some of the stages in the process. Students will learn how to check the accuracy of invoices, credit notes, remittance advices, statements of account and petty cash vouchers. They will know how to use these documents to make entries in sales and purchases daybooks, sales and purchases returns daybooks, and discounts allowed and received daybooks using account codes, as well as how to transfer those totals to the sales, purchases and general ledgers. They will learn that entering these into a digital bookkeeping system is the same process as entering the transactions manually, although the way they are entered will vary from system to system. The United Kingdom (UK) government department responsible for collecting taxes, HM Revenue & Customs (HMRC), offers more than one method of accounting treatment when prompt payment discount (PPD) is allowed and received. However, students at this level are only required to use credit notes to adjust for PPD. Using this approach, credit notes are recorded in separate daybooks, a discounts allowed daybook and/or a discounts received daybook, which removes the need for discount columns in the cash book. There is no requirement at this level for students to understand how to account for PPD by any other method. This unit refers to value added tax or VAT. This is an indirect tax operating in the UK, but this type of tax may also operate and be known by another name in other countries. The cash book and petty cash book are also covered in this unit, including making entries into both and transferring totals to the ledgers. Students will learn that entering transactions into the cash book of a digital bookkeeping system serves the same purpose as entering the transactions into a manual bookkeeping system. Students will make appropriate checks on the accuracy of supplier invoices and credit notes, reconcile supplier statements with the purchases ledger account and calculate payments due to suppliers. They will also calculate sales invoice and credit note amounts and check receipts from customers. Students will have learnt all stages necessary to process transactions using both manual and digital systems.
This unit builds on the knowledge and skills acquired from studying Introduction to Bookkeeping and explores control accounts, journals and reconciliations. It takes students through a number of processes used in bookkeeping that help verify and validate the entries made. These processes enable the student to understand the purpose of control accounts and associated reconciliations. Students will also understand the use of the journal to the stage of redrafting the trial balance, following initial adjustments. This unit covers procedures that are required to ensure bookkeeping is completed beyond purely entering or processing initial transactions, which will enable students to develop their understanding of the relationship between the various accounting records and consolidate their knowledge of double-entry bookkeeping. Students will develop the ability to prepare the value added tax (VAT) control account as well as the receivables and payables ledger control accounts, including reconciliation with the receivables and payables ledgers. They will use the journal to record a variety of transactions, including the correction of errors. Students will be able to redraft the initial trial balance, following adjustments. They will learn to update the cash book following receipt of a bank statement, and also how to prepare a bank reconciliation statement. This unit explores the knowledge required to complete these bookkeeping procedures both manually and digitally. While the student will not be expected to demonstrate the ability to use any specific accounting software, the unit will explain to them where digital accounting systems are automating processes they are learning. The skills and knowledge gained will enable students to understand the business environment and facilitate their comprehension of a digital accounting system.

Why Choose the AAT Level 2 Certification in Bookkeeping Qualification?

Students who wish to build their practical skills quickly should choose the AAT Level 2 Certificate in Bookkeeping. This qualification allows students to develop specialised skills or to gain recognition for the skills that they already have. Studying this qualification will give students confidence in manual bookkeeping, with an understanding of how tasks are automated through use of accounting software. This may support them in entering employment or in improving their career prospects.
The qualification may help students to enter a financial administration role, help them to gain a promotion or give them the skills to support the financial processes within their own business. This qualification would be an ideal next step for students who have already studied accountancy and bookkeeping with AAT.

What Does Qualification Covers?

The purpose of the Level 2 Certificate in Bookkeeping is to ensure that students have the solid bookkeeping skills necessary for most finance roles.

This qualification comprises two mandatory units (115 guided learning hours in total):

  • Introduction to Bookkeeping • Principles of Bookkeeping Controls.

A student completing this qualification will develop practical accountancy skills in the double entry bookkeeping system and in using associated documents and processes. Students will be able to check transactions for accuracy, make entries in appropriate books and ledgers, and calculate sales invoices and credit notes.

They will also cover more complex level bookkeeping procedures, including dealing with VAT, reconciliation and trial balances, and will develop their understanding of the relationship between the various accounting records.

What will this qualification lead to?

The accountancy and business skills developed by studying this qualification will enable a student to seek employment with confidence and/or to progress to the next level of learning. A student completing this qualification will develop skills in double-entry bookkeeping and will understand how to use journals, control accounts and a trial balance. Students will also gain an understanding of accounting software packages, how to process financial information in accordance with company procedures and schedules, and how to provide information to colleagues, suppliers and/or customers as required.

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