Bookkeeping - Level 2

Students studying this qualification will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes while gaining an understanding that digital accounting systems are automating some of the stages in the process.

Students will cover transactions for accuracy, make entries in appropriate books and ledgers and calculate sales invoices and credit notes.

The purpose of the Level 2 Certificate in Bookkeeping is to ensure that students have the solid bookkeeping skills necessary for most finance roles. This qualification comprises two mandatory units:

• Introduction to Bookkeeping
• Principles of Bookkeeping Controls.

A student completing this qualification will develop practical accountancy skills in the double entry bookkeeping system and in using associated documents and processes. Students will be able to check transactions for accuracy, make entries in appropriate books and ledgers, and calculate sales invoices and credit notes. They will also cover more complex level bookkeeping procedures, including dealing with VAT, reconciliation and trial balances, and will develop their understanding of the relationship between the various accounting records.

This AAT qualification is suitable for those already working in finance, those returning to work after a break or those wishing to change career. The qualification is open to those who are working and those who are not currently in employment.

Manual bookkeeping underpins all accountancy and finance roles. Studying this qualification will help students to develop a strong foundation of bookkeeping knowledge and skills needed to work in accountancy and finance or to go on to study higher-level bookkeeping or accountancy. Students completing this qualification will be able to confidently carry out typical bookkeeping transactions and tasks. Students will also gain an understanding of how typical tasks are automated through use of accounting software.