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Level 2

AAT L2 Certificate in Accounting


Students should choose the Level 2 Certificate in Accounting if they are interested in developing transferable business and personal skills alongside their core accountancy skills. This qualification may also be valuable for those entering the workplace for the first time or for those changing careers who would like additional support in upskilling to enter, or re-enter, a business environment.

The Level 2 Certificate in Accounting covers a broad range of manual and accounting software skills, as well as accountancy-related business skills and personal skills.

Attendance required one day per week.

This qualification compromises four mandatory units:

  • Introduction to Bookkeeping
  • Principles of Bookkeeping Controls
  • Principles of Costing
  • The Business Environment

Working in accountancy requires good communication skills, information technology skills and an understanding of the business environment, as well as an understanding of daily finance/accounting functions. The purpose of this qualification is to ensure students are well rounded and well prepared to progress into a career in business, finance or professional accountancy, or into further education.

A student completing this qualification will develop accountancy skills in double-entry bookkeeping and basic costing, as well as an understanding of purchase, sales and general ledgers. Students will learn an understanding of accounting software and develop the professional skills and behaviours needed to contribute effectively in the workplace.


Students should begin their studies with a good standard of English and Maths. Accountants work at the very heart of a business and are expected to be able to communicate information clearly and appropriately to a given audience.

With this in mind, we require that all applicants need to have achieved their GCSE in Maths and English Language which should be grade 4 (C) and above (or equivalent).

Students who do not have these qualifications on entry will be expected to complete this qualification whilst studying for functional skills in English and Maths.

Students should note that having a Level 2 qualification in English language and maths is an entry requirement if the Level 3 Diploma in Accounting.


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