AAT Level 2 Certificate in Accounting

The AAT Level 2 Certificate in Accounting follows a clear structure and provides essential accounting skills and knowledge. The course is divided into four key units designed to build your understanding of accounting fundamentals, ensuring practical and applicable learning for real-world business scenarios.

Unit 1: Introduction to Bookkeeping

This unit covers financial accounting basics in both manual and digital bookkeeping systems. You will learn the procedures and principles behind double-entry bookkeeping, a fundamental accounting technique.

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

Building on Unit 1, this unit focuses on control accounts, journals, and bank reconciliations, which are bookkeeping essentials for accurate financial record-keeping.

Learning outcomes:

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

Unit 3: Principles of Costing

This unit introduces you to basic costing principles, preparing you for more advanced costing and management accounting tasks in the future.

Learning outcomes:

• Understand the cost recording system within an organisation
• Use cost recording techniques
• Provide information on actual and budgeted costs and income
• Use tools and techniques to support cost calculations

Unit 4: The Business Environment

Gain an in-depth understanding of business concepts and their real-world applications. This unit explores everything from contract law to the role of finance functions within a business.

Learning outcomes:

• Understand the principles of contract law
• Understand the external business environment
• Understand key principles of corporate social responsibility (CSR), ethics and sustainability
• Understand the impact of setting up different types of business entities
• Understand the finance function within an organisation
• Produce work in appropriate formats and communicate effectively
• Understand the importance of information to business operations

The AAT Level 2 Certificate in Accounting is designed to be completed in 6 to 9 months, depending on your personal study pace and prior knowledge. With 12 months of access to the course materials, you can study at your own pace, ensuring you progress comfortably.

The AAT Level 2 Certificate in Accounting requires you to pass three objective-type tests and one synoptic assessment before earning the qualification. All exams are computer-based, making them straightforward and convenient.

Exam Details

Objective tests: These tests assess the learning outcomes covered in each unit.

• Introduction to Bookkeeping: 90 minutes
• Principles of Bookkeeping Controls: 90 minutes
• Principles of Costing: 90 minutes
• The Business Environment: 120 minutes

Synoptic assessment: This computer-based test evaluates your knowledge across all four units.

Once you've completed your exams, the raw marks per exam are converted into a percentage and weighted according to the unit assessment within the qualification, providing an overall grade. Here's the weighted contribution of each exam:

• Introduction to Bookkeeping: 25%
• Principles of Bookkeeping Controls: 25%
• Principles of Costing: 20%
• The Business Environment (Synoptic assessment): 30%

You must score at least 70% overall to receive your qualification.

Passing Scores:

• Distinction: 90–100%
• Merit: 80–89%
• Pass: 70–79%
• Unclassified: 0–69% (or failure to pass one or more assessments)

You can take these exams through remote invigilation or in AAT-approved test centres. To sit the exams, you must become an AAT member, with student membership and exam fees separate from the course price.

e-Careers offers self-study and online learning options to fit your learning style and schedule. With access to industry-leading eLearning resources, you can learn at your own pace or opt for tutor-led live online sessions for more structured learning. Whichever option you choose, you'll receive full support throughout your studies.

At e-Careers, we provide comprehensive support and resources to help you succeed in the AAT Level 2 course. From live online sessions to access to high-quality study materials, we ensure that expert help is available at every stage of your learning journey. Our Level 2 AAT course includes:

• Live Online Sessions: Weekly Tutor-led study and exam preparation support with recordings available
• Study Resources: Access digital resources, including PDF Kaplan notes, workbooks, mock exams, and slides
• Hardcopy Textbooks: Interactive content, study guides, AAT Level 2 modules and AAT-accredited course materials
• Sage Certification: Free Sage Accounting training course with Sage certification and access to Sage software during the training
• Exceptional Tutor Support: Get guidance from expert Tutors to ensure your success

We ensure you have everything you need to learn at your own pace, with expert support every step.

• 0% Finance available – Spread the cost with flexible plans
• Prices start from £XX/month with a price-match guarantee.
• Choose a plan that suits your budget and start immediately.