AAT – Level 2 Certificate in Accounting
Get a foundation in finance administration and core accounting skills, including double-entry bookkeeping, basic costing, and sales and purchase ledgers.The Level 2 Certificate in Accounting is the AAT’s entry-level qualification. Under Q2022 this level is made up of four modules in bookkeeping and finance:
- Introduction to Bookkeeping (ITBK)
- Principles of Bookkeeping Controls (POBC)
- Principles of Costing Techniques (PCTN)
- The Business Environment Synoptic (BENV/BESY)
How long does it take?
- 6 -12 months
What it covers
Introduction to Bookkeeping (ITBK)
This unit introduces students to the double-entry bookkeeping system and the associated documents and processes. Students will have learnt all stages necessary to process transactions using both manual and digital systems.
Principles of Bookkeeping Controls (POBC)
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 several processes used in bookkeeping that help verify and validate the entries made. Students will also understand the use of the journal to the stage of redrafting the trial balance, following initial adjustments.
Principles of Costing Techniques (PCTN)
This unit gives students an introduction to the principles of basic costing and builds a solid foundation in the knowledge and skills required for more complex costing and management accounting. Students will learn the importance of the costing system as a source of information that allows management to plan, make decisions, and control costs.
The Business Environment Synoptic (BENV/BESY)
The synoptic assessment will ask students to apply knowledge and skills gained across the level 2 qualification in an integrated way, within a workplace context. This course provides learning materials for the Business Environment unit and revision materials for the bookkeeping units.