AAT Level 2 and 3 Certificate in Bookkeeping

How is the Course Structured?

AAT Level 2 Certificate in Bookkeeping

The AAT Level 2 Certificate in Bookkeeping course is divided into following comprehensive units:

Processing bookkeeping transactions - 9 credits

• Understand the principles of processing financial transactions
• Understand the double entry bookkeeping system
• Understand discounts
• Prepare and process financial documentation for customers
• Process supplier invoices and credit notes and calculate payments
• Maintain the cash book
• Maintain petty cash records
• Process ledger transactions and extract a trial balance

Control accounts, journals and the banking system - 8 credits

• Understand the purpose and use of control accounts and journals
• Maintain and use control accounts
• Maintain and use the journal
• Reconcile a bank statement with the cash book
• Understand the banking process
• Understand retention and storage requirements relating to banking documents

AAT Level 3 Certificate in Bookkeeping and Ethics

The AAT Level 3 Certificate in Bookkeeping and Ethics course is divided into following comprehensive units:

Accounts Preparation - Unit Reference Number: R/504/3910 (9 credits)

• Understand generally accepted accounting principles and concepts
• Understand the principles of double entry bookkeeping
• Understand the accounting methods used to record non-current assets
• Account for the purchase of non-current assets
• Account for depreciation
• Account for the disposal of non-current assets
• Account for adjustments
• Prepare and extend the trial balance

Prepare Final Accounts for Sole Traders and Partnerships - Unit Reference Number: Y/504/3911 (6 credits)

• Understand the need for, and the process involved in, the preparation of final accounts
• Prepare accounting records from incomplete information
• Produce final accounts for sole traders
• Understand the legislative and accounting requirements for partnerships
• Prepare a statement of profit or loss appropriation account
• Prepare a statement of financial position relating to a partnership

Spreadsheet Software - Unit Reference Number: J/502/4626 (6 credits)

• Use a spreadsheet to enter, edit and organise numerical and other data
• Select and use appropriate formulas and data analysis tools and techniques to meet requirements
• Use tools and techniques to present, and format and publish spreadsheet information

Professional Ethics - Unit Reference Number: K/504/3914 (4 credits)

• Understand principles of ethical working
• Understand ethical behaviour when working with internal and external customers
• Understand when and how to take appropriate action following any suspected breaches of ethical codes
• Understand the ethical responsibility of the finance professional in promoting sustainability