AAT Certificate in Accounting Level 2 (Online)

You will learn the fundamental knowledge required of financial and cost accounting to progress to studying both in more depth at Level 3. It also includes units designed to ensure that you gain the necessary skills to work in an accounting environment.

Units include:

Bookkeeping Transactions - This unit looks in more detail at the cash book and petty cash book and introduces the reconciliation of control accounts. You will also be required to make adjustments through the journal and re-draft the initial trial balance once adjustments have been made.

Bookkeeping Controls - Deals with documents that are sent to and from organisations, and to code and file those documents appropriately. You will need to know how to make entries in sales, purchases and returns day books, and to transfer those totals, and cash book and petty cash book totals, to the sales, purchases and general ledgers.

Work Effectively in Finance - This unit is about gaining a range of transferable skills which will enable you to work effectively within an accounting environment. This will include gaining an insight into how your role interacts with others and how you are expected to communicate within business with effective results.

Using Accounting Software- This unit is about using a computerised accounting application to input and process data for business transactions including sales and purchases, receipts and payments, and to prepare management and period end reports.

Elements of Costing- You will learn to recognise the need to build a sound foundation in costing to give you the relevant knowledge and skills to take forward as well as the importance of the costing system as a source of information for internal management decision making as contrasted with financial accounting which looks outwards.