Accounting Level 2 - Association of Accounting Technicians (AAT) Certificate

At this level you’ll start to develop accountancy skills in double-entry bookkeeping and basic costing, as well as an understanding of purchase, sales and general ledgers. You will learn an understanding of accounting software and develop the professional skills and behaviours needed to contribute effectively in the workplace. Working in accountancy requires good communication skills, IT skills and an understanding of the business environment, all of which are covered by this qualification.

Units include:-
Introduction to Bookkeeping
Unit covers: understanding financial transactions within a bookkeeping system, processing customer transactions, processing supplier transactions, processing receipts and payments, processing transactions through into the ledgers accounts.

Principles of Bookkeeping Controls
Unit covers: understanding payment methods, understanding controls in a bookkeeping system, using control accounts, using the journal, reconciling a bank statement with the cash book, produce trial balances.

Principles of Costing
Unit covers: understanding an organisation’s cost recording system, using cost recording techniques, provide information on actual and budgeted costs and income, using tools and techniques to support cost calculations.

The Business Environment - Synoptic
Unit covers: understating the principles of contract law, understanding the external business environment, the key principles of corporate social responsibility(CSR), ethics and sustainability, the impact of setting up different types of business entity, the finance function within an organisation, produce work in appropriate formats and communicate effectively, understand the importance of information to business operations.

05/07/23