AAT Levels 2 & 3 in Accounting with Work Experience

Our AAT Level 2 & 3 Certificate in Accounting with Work Experience covers foundational and advanced accounting skills. You'll begin with essential bookkeeping and financial management principles at Level 2 before progressing to more complex topics like financial reporting, tax processes, and management accounting at Level 3.

AAT Level 2

Unit 1: Introduction to Bookkeeping

This unit covers the basics of financial accounting in 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

AAT Level 3

Unit 1 - Business Awareness

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

Learning outcomes:

• Understand business structures
• Align businesses and accounts with professional ethics
• Effectively communicate financial information to stakeholders
• 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.

Learning outcomes:

• Prepare financial statements that follow accounting principles
• 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 management accounting techniques 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

Most students complete the Level 2 Certificate in 6 to 9 months, with 12 months' access to the course. Level 3 usually takes around 9 to 12 months to complete, and you'll have 15 months' access to the learning platform.

Alongside the courses, the guaranteed work experience component spans 4 to 16 weeks. This can be completed full-time or part-time, providing flexibility to fit your schedule while enhancing your employability through practical experience.

For AAT Levels 2 & 3, you'll complete a series of computer-based assessments across both levels, designed to test the skills and knowledge you've built throughout the course. Here are the exam types you'll be taking 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 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.

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%

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)

All exams are taken on a computer at an approved AAT test centre or via remote invigilation. The objective tests are auto-marked and cover the full learning outcomes of each unit, while the synoptic assessments test your understanding across multiple topics.

You'll get full access to mock exams, revision sessions, and expert Tutor support to help you prepare. AAT membership and exam fees are separate from the course price and paid directly to AAT.

At e-Careers, we offer various study options to suit your learning style and schedule. With access to our industry-leading eLearning platform, you can study the course materials online or participate in tutor-led live online sessions.

We make sure you have everything you need to succeed throughout your AAT Level 2 & 3 studies, from your first day to the day you sit your AAT assessments. You'll get complete exam preparation and study support access at every journey stage.

Our Level 2 & 3 AAT course includes:

• Live Online Sessions - Attend weekly live tutor-led sessions for interactive learning and exam preparation. Recordings are available for flexible study at your convenience.
• Study Resources - Access digital study materials, including Kaplan PDF notes, workbooks, mock exams, and slides, designed to reinforce your understanding and exam readiness.
• Hardcopy Textbooks - Receive Kaplan textbooks delivered straight to your door, offering a reliable study reference.
• High-Quality Training - Engage with AAT-accredited content and interactive resources, ensuring a solid grasp of core accounting concepts.
• Exceptional Tutor Support - Our expert tutors can guide you through your studies, answer questions, and help keep you motivated throughout the course.
• Industry-Leading eLearning - Learn through our cutting-edge platform, providing an intuitive and seamless learning experience.
• Sage Course - Develop your computerised accounting skills with a comprehensive Sage Accounting course included in your learning journey.
• Sage Software Access - Get 3 months of access to Sage Accounting software, allowing you to practice and refine your skills in a real-world environment.
• Guaranteed Work Experience - Gain guaranteed remote work experience, with 1 in 4 students typically offered a job with their host company after completion.
• Employability Preparation - Boost your job prospects with CV writing, LinkedIn optimisation, and cover letter support.
• Ongoing Professional Development - Stay on track with continuous support from your success coach and regular feedback loops to track your progress and development.

• 0% Finance available – Spread the cost with flexible plans
• Choose a plan that suits your budget and start immediately.

Note: AAT Student Membership and exam fees are separate from the course price