There are no formal entry requirements for this course. However, to support your learning, a good understanding of English and Maths is recommended, ideally at GCSE Grade 4 level or equivalent.

If English is not your first language, please contact us to discuss whether any additional support may be needed or available.

Please note that individuals who have been declared bankrupt or who have a criminal record may not be accepted for AAT membership, which could affect eligibility to sit examinations. We recommend contacting AAT directly for further advice and guidance.

The AAT Level 2 Certificate in Bookkeeping/Accounting is delivered in a range of flexible study formats to suit different learning preferences. These include online learning, one-to-one online tuition, one-to-one face-to-face support, and in-person classroom-based delivery. The Bookkeeping qualification is typically completed within six months, while the full Accounting qualification generally takes between six and twelve months to achieve, depending on the learner’s pace of study.

AAT Level 2 Certificate in Bookkeeping

This pathway consists of two core units:

• Unit 1 – Introduction to Bookkeeping
• Unit 2 – Principles of Bookkeeping Controls

AAT Level 2 Certificate in Accounting

This qualification builds on the bookkeeping content and includes two additional units to provide a broader understanding of accounting principles and business processes. It is made up of four units in total:

• Unit 1 – Introduction to Bookkeeping
• Unit 2 – Principles of Bookkeeping Controls
• Unit 3 – Principles of Costing
• Unit 4 – Business Environment

This qualification is structured into two units (bookkeeping) and four units (accounting), each designed to build practical bookkeeping knowledge and confidence.

Unit 1 – Introduction to bookkeeping

This unit introduces the core principles that underpin bookkeeping practice. You will look at how both traditional and digital systems are used in business and gain an understanding of the documentation and workflows involved in recording financial information. The unit also explains how the double-entry system works and how many bookkeeping tasks are now supported through automated processes.

During this unit, you will develop the ability to:

• Establish and maintain basic bookkeeping systems
• Record transactions involving customers and suppliers
• Manage incoming and outgoing payments
• Enter financial data into ledger accounts

Unit 2 – Principles of bookkeeping controls

Building on the knowledge gained in Unit 1, this unit focuses on the processes that ensure accuracy and reliability in financial records. You will explore how control accounts are used to monitor financial activity, how reconciliations help verify data, and how journals are applied to record adjustments. The unit also covers the process of producing and adjusting trial balances.

During this unit, you will develop the ability to:

• Apply and understand control account processes
• Carry out bank reconciliations against cash records
• Record adjustments using journals

• Compile and adjust trial balance reports

Unit 3 – Principles of Costing

This unit introduces the fundamental concepts of costing and provides a strong foundation for understanding how costs are measured, analysed, and used within organisations. It supports progression into more advanced management accounting topics by developing both technical knowledge and practical application.

You will explore how costing systems operate within a business and how they provide essential information to support planning, decision-making, and cost control. The unit also helps you distinguish between costing information used internally and financial accounting information used for external reporting.

Throughout this unit, you will develop the ability to:

• Understand how cost information is recorded within an organisation
• Apply a range of basic cost calculation techniques
• Analyse actual and budgeted income and expenditure
• Use practical methods and tools to support costing processes

Unit 4 – The Business Environment

This unit focuses on the wider business context in which organisations operate, helping you understand how internal and external factors influence decision-making and performance. It covers a broad range of business concepts relevant to modern organisations, from small enterprises through to large corporate structures.

You will develop an understanding of how businesses operate within changing environments, including legal, ethical, and economic influences. The unit also explores how organisations are structured and the role of key business functions in supporting operations and growth.

Throughout this unit, you will develop the ability to:

• Understand the basic principles of contract law
• Recognise the impact of external factors on businesses
• Explore ethics, sustainability, and corporate social responsibility
• Identify different types of business structures and their implications
• Understand the role of the finance function within organisations
• Communicate information effectively in appropriate formats
• Appreciate the importance of accurate information in business operations

Choose the learning style that best fits your goals, lifestyle, and preferred way of studying. Whether you want complete independence, flexible support, or a classroom environment, we have an option to suit you.

Self Study

Learn at your own pace with complete flexibility and full control over your studies.

• Study whenever and wherever it suits you
• Access all course materials online
• Ideal for independent and self-motivated learners
• Progress through the course at a speed that works for you

Self Study Plus (On Demand Learning)

A flexible study option that combines independent learning with the reassurance of support when you need it.

• Start your course at any time
• Learn independently using structured, easy-to-follow materials
• Access tutor support whenever you need extra guidance
• Perfect for learners who want flexibility with added confidence and support

Classroom Delivery (face to face or on-line)

A structured, interactive learning experience delivered face-to-face or online by experienced tutors.

• Learn in a supportive classroom environment
• Receive direct guidance from qualified tutors
• Study alongside other learners for added motivation
• Ideal for those who prefer routine, structure, and live teaching

Extensive resources area available to students based on their booking type

Your package includes: 
✔ Study text & exam kit
✔ Access to our own Online learning portal (as applicable)
✔ In-house mock exams
✔ Personal tutor available via email and telephone
✔ Exam fees included
✔ All admin fees to sit exams at our approved Hanley Training Centre
✔ No hidden costs. No surprises.

Assessment is based on AAT competency standards. To pass, learners must achieve a minimum score of 70% in all computer-based assessments.

We are a registered AAT assessment centre and deliver exams at our dedicated centre for both internal and external candidates. Internal students can book via their tutor, while external candidates can book through the online booking form – Exam Centre

All costs are included in the pricing structure at ATA.   

Course fees include tuition, student support resources, and examination fees at our Hanley branch. To secure your place, a 25% course deposit is required. Interest-free payment plans are also available. Please contact us for further details.

Additional registration fees applicable:  Level 2 Certificate in Bookkeeping:  £73,  Level 2 Certificate in Accounting:  £187