AAT Level 2 Certificate in Bookkeeping

The course consists of two units:

Bookkeeping Transactions

This unit introduces students to the double-entry bookkeeping system and the
associated documents and processes. Students will reach the stage of extracting
an initial trial balance, before any adjustments are made.

It provides students with the skills necessary to operate a manual
double-entry bookkeeping system and provides a strong foundation for progression
to more advanced manual and computerised activities.

Learning outcomes

• Understand financial transactions within a bookkeeping system.


• Process customer transactions.


• Process supplier transactions.


• Process receipts and payments.


• Process transactions through the ledgers to the trial balance.

Bookkeeping Controls

This unit is about control accounts, journals and methods of payment. It
takes students through reconciliation processes and the use of the journal to
the stage of redrafting the trial balance, following initial adjustments.

It covers more complex Foundation level bookkeeping procedures, 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 gain the confidence they need to perform well in the
workplace and the unit will prepare them for greater responsibility.

Learning outcomes

• Understand payment methods.


• Understand controls in a bookkeeping system.


• Use control accounts.


• Use the journal.


• Reconcile a bank statement with the cash book.

Students who want to obtain the following roles

• Clerical assistant
• Trainee bookkeeper
• Finance assistant
• Accounts administrator

See above detail on units studied

Access higher levels of Accountancy qualifications Apply for junior bookkeeping roles including fast track route to the AAT Advanced Diploma in Accounting

There will be two assessments - one per unit.

When you're studying for an AAT qualification your knowledge and skills will be tested via computer based assessments (CBAs). These are administered by the college and run entirely on PCs or laptops.

CBAs are marked in one of three ways:

• wholly computer marked, and so results will be available automatically
• partially computer marked and partially human marked, and so results will be available within six weeks
• wholly human marked, and so results will be available within six weeks.

Most students will start at Foundation level. For the best chance of success we recommend that students begin their studies with a good standard of English and maths. Students will be interviewed by the programme team on application. Students who have already got some accounting experience can test their knowledge with the AAT Skillscheck - available on the AAT website