AAT Level 2 Syllabus

The AAT Level 2 has two routes that individually cover foundation-level accounting and bookkeeping career skills. The AAT Level 2 Accounting prepares you for junior accounting roles. With the AAT Level 2 Bookkeeping, you will gain entry-level bookkeeping role skills.

We separately explain here the AAT Level 2 Accounting and Bookkeeping routes syllabus.

AAT Level 2 Certificate in Accounting Syllabus

Course Overview

The AAT level 2 accounting provides a solid finance administration and core accounting foundation knowledge and skills. You will learn double-entry bookkeeping and basic costing. Also, you will gain purchase, sales and general ledgers' understanding.

Further, the AAT level 2 accounting qualification delivers accountancy-related business and personal skills. You will learn the four key themes from this course. It includes ethics, communications, technology, and sustainability.

AAT Level 2 Accounting Study Units

You will complete the following four study units at this AAT level 2 accounting:

Introduction to Bookkeeping
Principles of Bookkeeping Controls
Principles of Costing
The Business Environment

1. Introduction to Bookkeeping

You will understand manual and digital bookkeeping systems. It will include the associated documents and accounting processes. Also, you will understand the basic double-entry bookkeeping systems principles. At completion, you have knowledge and skills on:

Bookkeeping systems setting up
customer transactions processing
Supplier transactions processing
Receipts and payments processing
Transactions processing for the ledger accounts

2. Principles of Bookkeeping Controls

It builds your previous unit Introduction to Bookkeeping knowledge and skills. Receivables and payables ledger accounts you will understand. You will learn about control accounts, journals and reconciliations. Also, you will gain the value-added tax (VAT) control accounts understanding.

Further, you will learn to utilise the journal for recording various transactions. It will also include error-correcting skills. You will understand redrafting the initial trial balance following adjustments. At completion, you have command over:

Control accounts utilisation
Reconciling bank statements with cash book
The Journal utilisation
Trial balances producing

3. Principles of Costing

This unit delivers the basic costing principles introduction. It builds your more complex costing and management accounting tasks' solid foundation, knowledge and skills.

You will learn the importance of a costing system. It aids management in planning, decision-making and controlling costs. The Principal of Costing unit outcomes include:

An organisation's cost recording system understanding
Cost recording techniques utilisation
Actual and budgeted cost and income information provision
Tools and techniques utilisation supporting cost calculations

4. The Business Environment

It delivers key business concepts knowledge and understanding. You will understand the legal system and contract law principles. Also, you will learn their practical application in an organisation's external and internal environment.

Further, you will learn about setting up a business's legal implications and consequences. Also, you will gain knowledge of organisations' structures and their finance functions. At completion, you can understand:

Contract law principles
External business environment
Key corporate social responsibility (CSR) principles like ethics and sustainability
Impacts' understanding of setting up different business entity types
An organisation's finance function understanding
Work production work in appropriate formats and effective communication

The AAT level 2 accounting has 12 months completion time. It depends on your schedule and learning options. Weekly, six to eight hours of study make you complete the qualification in 6 months.

AAT Level 2 Certificate in Bookkeeping Syllabus

Course Overview

The AAT level 2 bookkeeping develops your double-entry bookkeeping system and practical accountancy skills. You will understand the associated documents alongside learning accounting processes. They will cover:

Transactions for accuracy
Making entries in appropriate books and ledgers
Sales invoices and credit notes calculation

AAT Level 2 Bookkeeping Study Units

At this AAT bookkeeping level 2, you will complete the following two study units:

Introduction to Bookkeeping
Principles of Bookkeeping Controls

1. Introduction to Bookkeeping

This unit study delivers manual and digital bookkeeping systems knowledge and skill. It includes the associated documents and processes understanding. Also, you will learn the basic double-entry bookkeeping systems principles. The unit outcome will consist of:

Bookkeeping systems setting up
Customer transactions processing
Supplier transactions processing
Receipts and payments processing
Transactions processing into the ledger accounts

2. Principles of Bookkeeping Controls

You will develop your previous Introduction to Bookkeeping unit knowledge. You will understand preparing value-added tax (VAT) controls accounts, receivables, and payables ledger accounts. Also, you will learn about control accounts and journals alongside bank and cash reconciliations.

You will understand how to utilise the journal to record transactions variety alongside error-correcting. Also, you will learn to redraft the initial trial balance following adjustments. At completion, you have: