AAT Certificate in Accounting (Level 2)

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Business, Finance and Management

Adult

Business, Finance and Management

Trowbridge!Salisbury

Study Mode

Part Time

Start Date, Location

Sep 2026, Trowbridge
Sep 2026, Salisbury

Duration

35 weeks

Cost

£765.00

per academic year.

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Course Overview

The Association of Accounting Technicians (AAT) is the world’s leading professional body for accounting technicians. It offers a range of courses for people who either currently work in an accounting environment, or for those who might want to do so in the future.

The Level 2 Certificate in Accounting assumes no previous accounting knowledge and anyone can start here. The course provides an introduction to the core financial accounting and management accounting skills and knowledge needed to work in an accounting role. It also includes a general business unit.

More information

What will I learn?

The Level 2 Certificate in Accounting consists of four mandatory units.

Introduction to Bookkeeping (ITBK) and Principles of Bookkeeping Controls (POBC) are the Financial Accounting units and introduce you to double-entry bookkeeping, which is fundamental to the preparation of financial accounting records and statements. (Note that these two units make up the Level 2 Certificate in Bookkeeping qualification.)

The Principles of Costing (PCTN) unit provides an introduction to Management Accounting, which involves producing information about costs and budgeting to help managers make decisions.

The Business Environment (BESY) unit is a general Business Studies unit, in which you will learn about contract law, the external business environment, professional ethics, sustainability, the function of the Finance department and more.

Entry Requirements

AAT does not set any formal entry requirements for the study of the Level 2 Certificate in Accounting. However, for the best chance of success, it is recommended that students should have a good standard of English and Maths before starting the course. GCSE at grade C (4-5) in both subjects, or equivalent, is recommended.

Study, Assessment and Qualifications

In your weekly lessons you will learn the content of the course in a traditional classroom environment. Your tutor will introduce and explain the topic areas, knowledge and skills by working through questions and examples with the whole class and you will then master these skills using practice questions. A typical group will consist of an eclectic mix of learners with a wide range of ages, some working in accounting and some not. It is usual for the class to quickly develop into a supportive and close-knit group of learners where everyone feels safe, comfortable and eager to learn, both from the tutor and from each other.

Homework will be set and as a rough guide you should expect to spend about the same amount of time on independent study away from class as you spend in class. Regular attendance is essential to maximise your chance of success.

All individual units, on each Level of the AAT suite of qualifications, are assessed by online examinations which will be taken at stages through the course. This qualification therefore consists of four exams. You will do many practice exams before attempting a live exam.

Each unit exam has a pass mark of 70%. At the end of your course, you will receive an overall grade for the qualification of Pass, Merit or Distinction.

Additional Costs and Information

This course is delivered over 36 three hour lessons.

The course fee includes all tuition and the cost of your first attempt at each exam. You will need to buy textbooks costing approximately £100 and your tutor will tell you what textbooks to buy at the start of the course. Before you can sit any exams you will need to register with AAT, at a cost of approximately £190.

We recommend that you register with AAT as early as possible as this will give you access to the many excellent study resources provided by AAT. Should you need to re-sit any exam, you will need to pay a re-sit fee of approximately £65 per exam.

You will need to bring paper, pens and pencils and a calculator to each class. You will also need a large folder, such as a lever-arch file, to keep your handouts and notes in good order.

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