Level 2 AAT Certificate in Bookkeeping

Gain a solid understanding of how to set up and maintain accurate manual and digital bookkeeping systems. This unit introduces the principles of double-entry bookkeeping and the essential processes that support accurate financial record keeping.

Topics covered include:

• Understanding how to set up bookkeeping systems

• Processing customer transactions

• Processing supplier transactions

• Processing receipts and payments

• Posting transactions into the ledger accounts

Assessment: This unit accounts for 50% of the final qualification grade.

Unit 2: Principles of Bookkeeping Controls

Building on the first unit, this module deepens your knowledge of financial controls and the reconciliation process. You’ll learn how to prepare and check control accounts, use journals to correct errors, and redraft trial balances after adjustments.

Topics covered include:

• Using control accounts

• Reconciling bank statements with the cash book

• Using the journal to record and adjust transactions

• Producing and correcting trial balances

Assessment: This unit accounts for 50% of the final qualification grade.