AAT Level 2
Certificate in Accounting
Start your accounting career with the AAT Level 2 Certificate in Accounting.
The AAT Level 2 Certificate in Accounting is the ideal starting point for anyone looking to build a strong foundation in accounting and finance.
This course begins right at the fundamentals, developing core skills in double entry bookkeeping, management accounting, and essential finance related business knowledge. As you progress, your understanding builds into a clear, practical grasp of day to day operational accounting procedures used in real workplaces.
What makes this different with GH-Apprenticeships is the experience around the learning. Alongside the core qualification, you will benefit from expert led masterclasses and exclusive sessions with Grace Hardy, designed to build confidence, professional mindset, and real world understanding, not just technical knowledge.
This self funded course, offering flexibility and accessibility, while still giving you the same high quality learning experience and insight that runs across all GH programmes.
This course is ideal for:
– Career starters with no previous accounting experience or qualifications
– Professionals looking to change into an accounting or finance career
– Those familiar with accounting software, but new to double entry bookkeeping
– Individuals seeking a recognised industry qualification to build credibility
Anyone looking to progress into further accounting study or apprenticeships
Course Content
Course Overview
£695
AAT study method:
Additional study resources:
AAT tutor support:
Flexibility:
Average completion time:
What will you learn?
The Level 2 Certificate in Accounting includes four core modules that build essential accounting and business skills.
You will develop a foundation in double entry bookkeeping, core accounting principles, and the role of finance within a business, alongside an understanding of the external business environment.
You’ll also learn basic cost management, including cost recording, budgeting, and simple costing systems used within organisations.
Alongside technical skills, the course develops professional communication and awareness of corporate social responsibility in modern business.
Unit 1: Financial Accounting and Bookkeeping Fundamentals
You’ll build a strong understanding of bookkeeping principles, basic business concepts, and the processes that sit behind accurate financial record keeping. This includes learning how different business entities operate, how finance administration supports the wider organisation, and how fundamental accounting techniques are applied in practice.
You’ll work with a range of accounting records, developing the skills needed to process customer and supplier transactions, handle receipts and payments, and record transactions accurately within ledger accounts. As you progress, you’ll also strengthen transferable business skills through working with real world customer and supplier scenarios.
By completing this unit, you’ll gain the knowledge and confidence required for entry level accounting roles, including:
- Accounts Payable Clerk
- Accounts Receivable Clerk
- General Accounts Assistant
- Accounts Administrator
- Trainee Accounting Technician
Unit 2: Principles of Bookkeeping Controls
- Work with accounts receivable and accounts payable control accounts to check accuracy and reconcile customer and supplier records
- Carry out bank reconciliations, ensuring bank statements and cash books are accurate and complete
- Prepare journals to correct errors identified through bookkeeping reviews and trial balances
- Produce trial balances to confirm that double entry bookkeeping has been applied correctly
Unit 3: Principles of Costing
- Learn how cost recording systems operate within an organisation
- Use appropriate cost recording techniques to capture and analyse cost information
- Work with actual and budgeted costs and income to understand business performance
- Apply simple tools and techniques to support cost calculations and future management accounting tasks
Unit 4: The Business Environment
Develop an understanding of the wider business environment and how organisations operate in real world contexts
- Learn the principles of contract law and how the legal system impacts business activity
- Understand the role and importance of the finance function within an organisation
- Explore corporate social responsibility (CSR), ethics, and sustainability in modern business
- Understand the impact of different types of business entities on structure and operations
- Produce work in appropriate business formats and communicate effectively
- Understand the importance of accurate information in supporting business operations and decision making
Duration
6-9 Months Typically
You can study at your own pace with the knowledge that you will complete comfortably, within the 12 months. On completion of the Level 2, you'll have the confidence that you're ready to begin your accounting career.
Your personal skills alongside business operations skills and knowledge of digital bookkeeping systems and digital accounting systems ensure you'll contribute effectively within any finance function.
AAT Exam Format
Exam Details
Exam Details
Objective tests: These tests assess the learning outcomes covered in each unit.
- Introduction to Bookkeeping: 90 minutes
- Principles of Bookkeeping Controls: 90 minutes
- Principles of Costing: 90 minutes
- The Business Environment: 120 minutes
Once you've completed your exams, the marks per exam are converted into a percentage based on the weighted contribution of each exam to provide an overall pass grade.
Please see weighting below:
- Introduction to Bookkeeping: 25%
- Principles of Bookkeeping Controls: 25%
- Principles of Costing: 20%
- The Business Environment (Synoptic assessment): 30%
The pass mark for each exam is 70%.
Pass mark awards:
Distinction: 90–100% Merit: 80–89% Pass: 70–79% Unclassified: 0–69% (or failure to pass one or more assessments)
You can sit the exams via remote invigilation or at an AAT-approved assessment centre.
We are Here to Help
Support and resources
- Kaplan hardcopy textbooks: We supply you with the world leading Kaplan study textbooks. You will receive four books, one for each unit studied. Each book can also be downloaded to a digital version for learning on the go.
- Live online classroom: Weekly Tutor-led classes covering revision and exam prep sessions so you can fully understand each topic and be fully prepared for your exam. Run by award winning AAT Tutors of the Year
- Recorded lectures: We understand that life is busy, so all of our live online classes are recorded and made available to you via our learning platform so you still get to benefit from the sessions at a time that works for you and your personal commitments. You're always in control of when and where you study.
- Online study resources: We've loaded our award winning learning platform with additional materials for 24/7 access to : Practice papers, mock exams, question banks and flash cards to check your understanding, downloadable study books and more to ensure you have everything you need without additional costs.
- Free Sage certification: Official Sage Accounting training with Sage certification and access to Sage software during the training to ensure you have the skills employers are looking for.
- Free Xero Accounting training course with certification to ensure you have access to multiple accounting software knowledge and skills which increases your chance of employability.
- Free AAT Level 1 Certificate in Bookkeeping online course to give you greater confidence before you start the AAT Level 2 Certificate in Accounting qualification.
Cost
Payment Options
To help you manage the cost of study, we offer competitive pricing alongside flexible 0% finance options, allowing you to spread payments over a period that suits your budget, with plans available for up to 24 months.
For employers looking to train multiple learners, we offer tailored pricing and finance options. Please contact us for a personalised quote.
We also offer a price match guarantee, because we’re confident that no one delivers the same level of content, support, and added value at the prices we offer.
Please note: exam fees and AAT membership are not included in the course price
Eligability
Before you Start
You will be required to:
- Be at least 16 years old (or have the consent of a parent or guardian).
- Have a solid understanding of written and spoken English language.
- Be comfortable with basic mathematics.
- Have access to a PC or laptop.
Why choose GH Apprenticeships?
We do more than deliver qualifications. We focus on helping people build confidence, capability, and real career momentum.
Even on our commercial courses, you benefit from the same high quality learning experience that runs across all GH-Apprenticeships programmes. This includes expert led masterclasses, real world insight sessions, and access to exclusive development content led by Grace Hardy, designed to build professional mindset, confidence, and long term progression, not just technical knowledge.
Our approach combines industry recognised qualifications with practical insight, clear progression routes, and support that goes beyond the syllabus. Whether you’re starting out, changing careers, or preparing to progress into an apprenticeship, GH-Apprenticeships gives you more than a course, we help you prepare for what comes next.
If you’re looking for learning that feels relevant, supportive, and genuinely focused on your future, GH-Apprenticeships is the right place to start.
Completing Level 2 allows you to progress to Level 3, either through self funded study or by transitioning into an apprenticeship, depending on eligibility