AAT Levels 2 & 3 Combined Courses in Accounting

Your studies at AAT Level 2 Certificate and AAT Level 3 Diploma will prepare you, once completed, for progression to AAT Level 4 or the CIMA Certificate in Business Accounting.

We offer the widest range of course materials to suit all learning styles including:

• Award winning, interactive eLearning including videos, animations, study plan and assignments and quizzes to test your learning.
• Live, weekly online classroom
• Exam preparation live online sessions
• Recorded video lectures for study any time flexibility
• Hardcopy Kaplan study textbooks, 4 books at each level = 8 books in total.
• Digital tutorial eBooks
• Additional question banks, mock exams, flash cards, slides and more

We take learning flexibility to another level by meeting your natural learning preference. We offer online materials plus hardcopy books to give two methods of learning. This increases your ability to learn to a greater depth. Likewise, live online classroom and recorded lectures give you the choice to learn naturally in the way you learn best. 

AAT Level 2 Certificate in Accounting

Unit 1 - Introduction to Bookkeeping

Covers the basics of financial accounting in manual and digital bookkeeping systems. You’ll learn the procedures and principles behind double-entry bookkeeping.

Learning outcomes:

• Learn how to set up bookkeeping systems and effective accounting records in appropriate formats
• Process customer transactions and supplier transactions
• Supplier payments, process transactions
• Process transactions into the ledger accounts unit to increase your accounting skills

Unit 2 - Principles of Bookkeeping Controls

Building on Unit 1, to focus on control accounts reconciling, journals, and bank reconciliations. All are bookkeeping essentials for accurate financial record-keeping.

Learning outcomes:

• Use control accounts to increase your accounting skills in customer transactions and supplier transactions. Apply control accounts reconcile to balance.
• Reconcile a bank statement with the cash book
• Use the journal to correct errors in the ledger accounts
• Learn professional accounting techniques to produce trial balances

Unit 3 - Principles of Costing

This unit introduces you to basic costing principles, helping you build skills relevant to accounting systems and more advanced financial management as you interpret and present data for decision-making, preparing you for more advanced costing and management accounting tasks in the Association of Accounting Technicians

Learning outcomes:

• Use cost recording techniques

Unit 4 - The Business Environment

Gain an in-depth understanding of business concepts and their real-world applications. This unit explores everything from the principles of contract law to the practical skills required for a role in the 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

AAT Level 3 Diploma in Accounting

Unit 1 – Business Awareness

This unit provides a comprehensive understanding of professional accounting essential business concepts, helping you grasp the broader business context in which the accounting functions operate.

Learning outcomes:

• Understand business structures
• Align businesses and accounts with professional ethics
• Professional ethics, understand the implications of ethical compliance
• Effectively communicate financial information to stakeholders
• Underpinning procedures, understand how effective procedures creates operational efficiency.
• Comprehend the impact of external and internal environments on decision-making
• Recognise the implications of emerging technologies and data security risks in accounting

Unit 2 - Financial Accounting: Preparing Financial Statements

Advance your skills in financial reporting, focusing on preparing accurate and comprehensive financial statements expected of an accounting technician for the organisations accounting systems.

Learning outcomes:

• Prepare financial statements that follow the accounting principles expected in professional accounting
• Master advanced double-entry bookkeeping techniques
• Generate and extend trial balances and depreciation calculations
• Interpret financial statements using profitability ratios
• Prepare records based on incomplete financial information

Unit 3 - Management Accounting Techniques

Learn practical costing techniques like actual and budgeted costs that support cost calculation to analyse, interpret, and present financial data for better decision making.

Learning outcomes:

• Demonstrate proficiency in budgeting and variance analysis
• Apply costing systems, including job costing and activity-based costing
• Use break-even analysis and relevant costing for decision-making
• Measure performance using key metrics and evaluate capital investment opportunities

Unit 4 – Tax Processes for Businesses

Gain a thorough understanding of business tax processes and navigate the complexities of taxation within a business context.

Learning outcomes:

• Understand business taxation principles
• Apply VAT and tax planning strategies for businesses
• Complete tax returns and comply with reporting requirements

The full Level 2 and Level 3 AAT qualifications are designed to fit around your personal commitments. We recognise that there will be occasional weeks where study is less or not possible and we have accounted for this in the 12-months access we give for Level 2 and 15-months access for Level 3. On average, Level 2 takes 6-9 months, and Level 3 takes 9-12 months.

Access to Level 3 won't start until you're ready and have completed Level 2 so you'll have 27 months access in total.

Learn with the peace of mind that you can study at your own pace, completing both levels in the way that suits you best.

AAT Level 2 has:

• 4 modules and 4 computer-based assessments.

Level 3 has:

• 4 modules and 4 computer-based assessments.

You'll sit an assessment at the end of studying each module. Exam fees and Membership fees are additional to your course fees.

Types of exams at each level:

• Level 2: Three objective tests and one synoptic assessment
• Level 3: Four objective tests

Level 2 exam durations:

• Introduction to Bookkeeping – 90 mins
• Principles of Bookkeeping Controls – 90 mins
• Principles of Costing – 90 mins
• The Business Environment – 120 mins

Level 3 exam durations:

• Business Awareness – 150 mins
• Financial Accounting: Preparing Financial Statements – 150 mins
• Management Accounting Techniques – 150 mins
• Tax Processes for Businesses – 90 mins

Once you've completed your assessments, the marks per assessment are converted into a percentage and weighted according to the module assessment to give an overall grade.

Level 2 Certificate in Accounting:

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

Level 3 Diploma in Accounting:

• Business Awareness: 15%
• Financial Accounting: Preparing Financial Statements: 40%
• Management Accounting Techniques: 30%
• Tax Processes for Businesses: 15%

The pass mark for each exam is 70%.

Pass mark awards:

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

All assessments are computer-based and sat at an approved assessment centre or via remote invigilation. The competence based assessments are auto-marked covering the full syllabus of each module. The synoptic assessment tests your understanding across multiple modules and is hand marked.

Mock exams, revision classes, exam prep sessions and expert tutor support are included to help you prepare for the computer based assessments. AAT membership and exam fees are not included in the course fees.

Contact our Support Team when you're ready to take your exams and we'll give you all the information you need to get them booked.

Successfully completing your studies at Level 2 and the Level 3 AAT course will comfortably give you all of the skills to be able to progress on to the AAT Level 4 Diploma in Professional Accounting.

A glance at what you will study in the Level 4 AAT course:

• Balancing company payments, prepare cash budgets.
• Monitor cash flow, understand operational dependence on working capital and managing cash.
• Investing funds understand regulations.
• Consolidated financial statements.
• Accounting systems, recommend improvements in internal control systems.
• Capital gains tax.
• Capital assets
• Data security, communicate information
• UK tax regime, understand the UK tax system and tax implications.
• UK taxpayers understand the various effects of taxation. Partnerships, prepare tax computations
• Organisational planning process - organisational requirements, investigate deviations.
• Enhance operational control by managing finance.

We offer the most comprehensive training package at the most affordable prices. Our courses are delivered through an award winning eLearning platform, weekly live online classrooms including revision and exam preparation to ensure you are fully ready to sit your exams.

All classes are recorded and available on-demand enabling full learning flexibility. The classes are run by our AAT Tutor of the Year Winner so you can be sure you will receive the highest level of expert support.

Your Kaplan hardcopy books will arrive at your door a few days after enrolment to complete the wide range of support we provide.

Benefits of flexible online learning:

• Study anytime and anywhere - our eLearning platform provides a portal for your AAT learning journey. Accessible via PC, laptop or phone.
• Weekly live tutor lead classrooms or own pace recorded lectures
• Mix how you study with Kaplan study textbooks. Mixing online and offline study broadens your ability to absorb knowledge.
• Enhance how you learn further with our extensive supporting resources including, downloadable books, videos, mock exams, flash cards and question banks.

Control how you study and be supported by award winning tutor support and customer service. As the AAT Distance Learning Provider of the Year 2026 you can be confident your future accounting career is in good hands with e-Careers.

We supply everything you need to succeed in your AAT Level 2 and 3 studies and exams. In addition, you have the security of knowing our quick tutor response is there when you need it most.

Our AAT Level 2 and 3 course includes:

• Interactive eLearning – Engaging content on our award-winning learning platform purpose built for student success
• Live online classroom – Weekly Tutor-led study classes and exam preparation
• Recorded Classes - in case you can't make the live class, watch the recordings at a time that suits you
• Hardcopy textbooks – Kaplan study books delivered directly to your door. 4 books delivered for each course, 8 books in total.
• Additional study materials – Access to digital resources, workbooks, mock exams, animations, videos, PowerPoint presentations and more.
• Free Accounting Software Training & Certification – Official Sage Business Cloud course, software and Sage certification. Official Xero Accounting training and certification. The more you know the more employable you are.
• Free AAT Level 1 Certificate in Bookkeeping - ideal for complete beginners. It's our way of giving you everything you need to build your confidence.
• Unlimited Tutor support – Receive help and support from an AAT Tutor of the Year award winner! With quick response times we'll make sure you're always moving forward and progressing in your studies. No query is too big or small - just connect through our platform and we'll be there to help.

We are by your side every step of the way to help you achieve success.

Studying the Level 2 Certificate in Accounting and Level 3 Diploma in Accounting provides the following benefits:

• Your Level 2 studies opens the door to a career in accounting
• The Level 3 AAT qualification will boost your career prospects further as your knowledge expands and grow to management accounting levels.
• On successful completion of the Level 3 AAT qualification You'll become a qualified bookkeeper (AATQB status) and able to open your own practice.
• Study and experience will boost your income potential. Should you need help with work experience, we also offer an AAT Career Academy Programme with guaranteed work experience. 1 in 4 students are offered paid employment as a direct result from their host company.
• On successful completion of Level 2 you have the skills for roles like Accounts Receivable and Payable.
• AAT Accounting Technicians skills are highly respected by employers offering you job security and promotion possibilities

Each level of the AAT is a standalone qualification. Each level has key markers of career growth:

• AAT Level 2 focuses on routine, supervised processing tasks, whereas Level 3 introduces complex scenarios that require independent analytical judgement.
• After successfully studying AAT level 2, you have gained the skills necessary to work in an operational entry-level accounting role.
• AAT Level 2 equips individuals for entry level or supervised jobs such as Accounts Administrator or Accounts Payable/Receivable Clerk.
• On successful completion AAT level 3, you will become a Professional Bookkeeper with the letters AATQB after your name. Your skills set will have reached supervisory and management reporting levels depending on your accompanying work experience.
• After completing Level 3, the next step is to study the Level 4 Diploma in Professional Accounting. The Level 4 is the final level that completes your studies to become an AAT Accountant with the MAAT designation after your name.
• Securing AAT qualifications offers pathways to junior and intermediate finance roles, as well as exam exemptions from major chartered bodies like ACCA and CIMA.

Our AAT Accounting Technicians Level 2 & 3 course is made affordable with flexible payment options. You can choose a payment schedule that suits your budget.

• 0% Finance available up to 24 months – Available to students
• Employers - We offer competitive quotes on request if your training more than one person. We also offer finance for businesses.
• Price-match guarantee.
• AAT exams and Membership is not included in the course fees.