Bookkeeping - Level 2 Certificate

The AAT Level 2 Certificate in Bookkeeping provides individuals with a comprehensive understanding of bookkeeping principles and practices. It focuses specifically on developing the skills necessary for maintaining accurate financial records and preparing basic financial statements.

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

Introduction to Bookkeeping (ITBK) Unit 

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.

• How to set up bookkeeping systems
• Customer transactions
• Supplier transactions
• Processing of receipts and payments
• Transactions into the ledger accounts

Principles of Bookkeeping Controls (POBC) Unit

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.

• Use of control accounts
• Reconcile a bank statement with a cash book
• Use the journal
• Produce trial balances

You  don’t need any prior qualifications to study, just an interest in finance and a willingness to learn.

To achieve the qualification and be awarded a grade, students must pass both mandatory unit assessments.  All assessments are assessed externally and these computer-based examinations are completed at the centre.

Adults - Entry Level, Level 1 and Level 2

If you will be aged 19+ on 31st August prior to the start date of your course, up to Level 2, then your study with us will be free. You must have lived for 3 years within the EU/EEA/UK prior to the start of your course, you must have lived in the UK before 1st January 2021 and you must have permission to live in the UK for at least 12 months from the first day of learning. Please see here for the documents you will need to show us.

Some courses will have other associated costs, such as for specialist materials and trips. Many of our students are eligible for financial support, see here for details.

As part of your studies, you will need to register with the AAT.  Membership is required and must be paid by the learner separately.

Successful completion of the AAT Level 2 Certificate in Bookkeeping provides individuals with a solid foundation in bookkeeping principles and practices. It equips them with the necessary skills to accurately record financial transactions, maintain reliable financial records, and assist in the preparation of financial statements. This qualification can serve as a stepping stone for further study within the AAT qualification pathway or provide a valuable standalone qualification for individuals seeking employment in bookkeeping or related roles.

Upon successful completion of this course, you will be awarded the AAT Level 2 Certificate in Bookkeeping.  Once you achieve the AAT Level 2  Certificate in Bookkeeping you should aim to apply for Trainee Accountant, Bookkeeper, or Junior Accountant roles.  You can also progress with us to the Level 3 Certifficate in Bookkeeping.

This course provides a thorough foundation in bookkeeping and basic accounting practices, including the double-entry bookkeeping system.

This course covers double-entry bookkeeping to the initial trial balance stage and includes sales ledger and purchase ledger.

The two main units are:

• Introduction to Bookkeeping
• Principles of Bookkeeping Controls

This course is for adults aged 19+ only. Learners must have achieved a minimum of Functional Skills Level 1 in both Maths and English (Reading and Writing).

An initial assessment and interview will be required for all applicants.

This course would be a natural progression route for those who have completed AAT Level 1 Award in Bookkeeping.

You will be continuously assessed through skills tests and exams. There are two assessments which are both individual unit assessments:

• Introduction to Bookkeeping - 90 minutes computer-based exam
• Principles of Bookkeeping Controls - 90 minutes computer-based exam

Adults - Entry Level, Level 1 and Level 2

If you will be aged 19+ on 31st August prior to the start date of your course, up to Level 2, then your study with us will be free. You must have lived for 3 years within the EU/EEA/UK prior to the start of your course, you must have lived in the UK before 1st January 2021 and you must have permission to live in the UK for at least 12 months from the first day of learning. Please see here for the documents you will need to show us.

Some courses will have other associated costs, such as for specialist materials and trips. Many of our students are eligible for financial support, see here for details.

AAT membership fees for Level 2 Bookkeeping.  A one-off registration fee of £68, paid directly to AAT. This registration fee will give you access to the qualification for its lifetime, typically four to five years, and access to the study support resources, and enable you to sit the qualification assessments.

After successfully completing the Level 2 Certificate in Bookkeeping, you can choose to study another of our Level 2 courses:

• Level 2 Certificate in Accounting (AAT)

Alternatively, you could choose to advance to one of our Level 3 AAT programmes including:

• Level 3 Certificate in Bookkeeping (AAT)
• Level 3 Certificate in Accounting (AAT)

This course can lead to employment in a variety of Jobs including Trainee Bookkeeper, Accounts Administrator, Finance Assistant, Clerical Assistant