Level 2 Certificate in Accounting
Your first step into the profession. Four units covering the entire bookkeeping cycle, an introduction to costing and the commercial context you'll work in, all built for the current AAT Q2022 standards.
A deliberate order, each unit sets up the next.
Introduction to Bookkeeping
Learn how to record everyday business transactions accurately. You'll process source documents, keep day books, and post to the ledgers using the double entry system.
Principles of Bookkeeping Controls
Take the trial balance further. Reconcile control accounts, use the journal to correct errors, prepare bank reconciliations and produce a redrafted trial balance.
Principles of Costing
An introduction to management accounting. Understand cost behaviour, calculate unit costs and support decisions with simple costing techniques.
The Business Environment
The synoptic-style unit. Understand the legal and commercial context finance staff work in, from company structures and contract law to ethics, sustainability and effective communication.
Open to anyone, welcoming to beginners.
No formal prerequisites. GCSE Maths and English at grade 4/C or equivalent is recommended for a comfortable start.
If it's been a while since you last studied, our free diagnostic quiz shows exactly which chapters to start with.
A recognised route into the profession.
- AAT Level 3 Diploma in Accounting
- Junior bookkeeper, accounts assistant or purchase ledger clerk roles
- Accounting apprenticeship (Level 3)
Four end-of-unit assessments. Sit them when you're ready.
Every unit is examined by its own computer-based assessment. You book each one on-demand at an AAT approved venue or through remote invigilation. The qualification pass mark is 70% for each unit.
| Unit | Duration | Marks | Pass mark | Marking |
|---|---|---|---|---|
| Introduction to Bookkeeping ITBK | 1 hour 30 minutes | 100 | 70% | Computer marked |
| Principles of Bookkeeping Controls POBC | 1 hour 30 minutes | 100 | 70% | Computer marked |
| Principles of Costing PCTN | 1 hour 30 minutes | 100 | 70% | Computer marked |
| The Business Environment BESY | 2 hours | 100 | 70% | Computer & human marked |
Start with Introduction to Bookkeeping.
The first unit, from source documents to trial balance.