AAT Certificate in Accounting - Level 2

The aim of this qualification is to introduce you to basic accounting and finance skills. You’ll develop your skills in finance administration: double-entry bookkeeping, basic costing principles and purchase, sales and general ledgers.
As a standalone qualification, or as a first step towards the intermediate and advanced levels, it will allow you to move up to further study in accountancy and finance.

The introductory level will suit you if:
* You work in accounts and would like a formal qualification in the field
* You would like to acquire new skills to help with a change in your career
* You're a school leaver looking for an introduction to accounting and finance
* You are not currently in employment or training and you need workplace skills
* You would like to go onto be an AAT full member or study for chartered status


INTRODUCTION TO BOOKKEEPING
* Understand how to set up bookkeeping systems
* Process customer transactions
* Process supplier transactions
* Process receipts and payments
* Process transactions into the ledger accounts

PRINCIPLES OF BOOKKEEPING CONTROLS
* Use control accounts
* Reconcile a bank statement with the cash book
* Produce trial balances

PRINCIPLES OF COSTING
* Understand the cost recording systems within an organisation
* Use cost recording techniques
* Provide information on actual and budgeted cost and income
* Use tools and techniques to support cost calculations

THE BUSINESS ENVIRONMENT
* Understand the principles of contract law
* Understand the external business environment
* Understand key principles of corporate social responsibility (CSR), ethics and sustainability
* Understand the impact of setting up different types of business entity
* Understand the finance function within an organisation
* Produce work in appropriate formats and communicate effectively
* Understand the importance of information to business operations