AAT Level 2 Certificate in Bookkeeping
Gain the skills and essential knowledge needed for completing the manual bookkeeping activities that underpin all accountancy and finance roles.
What it covers
Students studying this qualification will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes while gaining an understanding that digital accounting systems are automating some of the stages in the process.
Students will cover transactions for accuracy, make entries in appropriate books and ledgers and calculate sales invoices and credit notes.
Syllabus
Introduction to Bookkeeping
This unit provides students with an understanding of manual and digital bookkeeping systems, including the associated documents and processes. Students will learn the basic principles that underpin the double-entry bookkeeping systems.
Percentage contribution of this unit to the overall qualification grade: 50%.
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.
Principles of Bookkeeping Controls
This unit builds on the knowledge and skills acquired from studying Introduction to Bookkeeping and explores control accounts, journals and reconciliations. Students will develop the ability to prepare the value added tax (VAT) control accounts as well as the receivables and payables ledger accounts. They will use the journal to record a variety of transactions, including the correction errors. Students will be able to redraft the initial trial balance, following adjustments.
Percentage contribution of this unit to the overall qualification grade: 50%.
Learning outcomes
- Use control accounts.
- Reconcile a bank statement with the cash book.
- Use the journal.
- Produce trial balances.
The jobs it can lead to
Trainee bookkeeper
Finance assistant
Accounts administrator
Clerical assistant
Fees
Training provider fees
£150–£900
This fee covers your tuition (if attending a course of study) and is paid directly to your training provider.
Standard qualification fee (applicable until 31 August 2025)
The standard qualification fee is £194. This fee is made up of:
- a one-off registration fee of £68, paid directly to AAT. This registration fee will give you access to the qualification for its lifetime, typically four to five years, and access to the study support resources, and enable you to sit the qualification assessments
- two unit assessments, both priced at £63.
Standard qualification fee (applicable from 1 September 2025)
The standard qualification fee will be £200. This fee is made up of:
- a one-off registration fee of £70, paid directly to AAT. This registration fee will give you access to the qualification for its lifetime, typically four to five years, and access to the study support resources, and enable you to sit the qualification assessments
- two unit assessments, both priced at £65.
You will be required to pay the assessment fees to your training provider or assessment venue.
Note: training providers and assessment venues may charge an additional administrative fee for each assessment. Administrative fees, if charged, can vary from one organisation to another.
AAT Bursary
We're delighted to be able to offer a bursary to financially disadvantaged people, giving them the opportunity to change their lives with an AAT qualification.
Applications will next be open in early 2026.
Entry requirements
Students can start with any qualification depending on existing skills and experience. For the best chance of success we recommend that students begin their studies with a good standard of English and maths.
Already got some accounting experience? Test your knowledge with AAT Skillcheck to find out the best qualification to start with.
Exemptions
Those who can provide evidence of gaining a previous, relevant qualification from an external awarding body may not have to sit all AAT assessments.
We believe that if you've already studied qualification units featuring the same content, you shouldn't need to duplicate work. This means students can fast track onto the most appropriate AAT qualification.
Students may be eligible for exemptions if they have:
- previous finance or accounting qualifications
- an accounting or finance degree.
Contact us about
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