Bookkeeping - AAT Level 2 Certificate

Students studying this qualification will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes while gaining an understanding that digital accounting systems are automating some of the stages in the process.

Students will cover transactions for accuracy, make entries in appropriate books and ledgers and calculate sales invoices and credit notes.

Course Content

You will complete two units

Unit 1 - Intro to Bookkeeping

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 systems.

Percentage contribution of this unit to the overall qualification grade: 50%.

Learning outcomes
Understand how to set up bookkeeping systems.
Process customer transactions.
Process supplier transactions.
Process receipts and payments.
Process transactions into the ledger accounts.

Unit 2 - Principles of Bookkeeping Controls

This unit builds on the knowledge and skills acquired from studying Introduction to Bookkeeping and explores control accounts, journals and reconciliations. Students will develop the ability to prepare the value added tax (VAT) control accounts as well as the receivables and payables ledger accounts. They will use the journal to record a variety of transactions, including the correction errors. Students will be able to redraft the initial trial balance, following adjustments.

Percentage contribution of this unit to the overall qualification grade: 50%.

Learning outcomes
Use control accounts.
Reconcile a bank statement with the cash book.
Use the journal.
Produce trial balances.

Alongside developing skills in single-entry manual bookkeeping and how to apply these within the business environment, you will develop skills with double-entry bookkeeping, assets, profit and loss identification and other elements of a bookkeeper role.

Entry Requirements

To be eligible for this course you must be 19 or over on 31st August prior to the course start date.

You will also be required to register with AAT for your Bookkeeping Level 2 course during your first lesson - £66 - this gives AAT membership and access to additional materials. This is explained in your induction session. Students who do not register within the first 2 weeks cannot be entered for their first exam.

Rates of AAT membership for Bookkeeping level 2 can be found on the AAT website

Students are required to purchase 2 text books for the course but can benefit from the college discount. Students can also apply for a bursary if they are in need for financial support.

You will require reasonable English, Maths and I.T skills. You will need to take an initial assessment and have at least be working towards Level 1 or above.

First Class Requirements

The qualification is assessed in two exams with scheduled exam dates provided to you at the start of the course. These exams are included in the fee and cover the centre management and invigilation proces. These are fixed dates learners are expected to adhere to.

Further Study Options

AAT Bookkeeping Level 3
AAT Level 2 Certificate in Accounting