Do I Need to study AAT Accounting Level 2?

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Do I Need to study AAT Accounting Level 2?

When it comes to studying AAT’s Accounting courses, a question that pops up ever so frequently is ‘Do I need to study AAT level 2 or should I go straight to Level 3.’

In previous years, it has been suggested AAT Accounting Level 2 can be avoided for a select few students.

Students who held specific GCSE’s, A-Levels or were competent in a form of accounting; could skip Level 2. This may have rung true in the past however, with the introduction of AAT Qualifications 2022 this may no longer be true.

Building Block Subject - Do I Need to Study AAT Accounting Level 2 - Blog Assets

Accounting is a building block subject.

Imagine learning accounting is like putting lego pieces together to build a tax-free castle 👀🏰. What you learn early on in your studies, builds the foundation of your accounting knowledge.

As you continue through your studies, you add more bricks to your castle. If you skip elements of learning at the beginning, your foundation would be weaker than students who studied Level 2. This will have an impact on your later studies. Everything you learn will be explored in more depth with a further application as time progresses.

What changed with AAT Qualifications 2022?

AAT’s Qualifications 2022 has introduced changes across all the accounting courses which have an impact on skipping AAT Accounting Level 2. One of the main reasons why Level 2 has become more important, is because it provides the foundation for Levels 3 and 4. Without a strong understanding of the concepts covered at Level 2, it will be difficult to progress to higher levels.

When studying Level 3, you may be asked a question that requires knowledge from Level 2. You may also have to complete a question in  Level 4 from Levels 2 & 3. The key difference at Level 4, is there are a lot more written questions you must complete. 

Having knowledge from Levels 2 & 3 will most definitely help you throughout your studies. You will be able to put together much better-written answers. Remember, accounting is a building block subject, what you learn at the beginning of your studies will help you throughout your studies. Is essential for you to understand and apply the advanced topics in your studies.

What will you learn with AAT Accounting Level 2 in Q2022?

Level 2 covers a range of topics, including principles of costing, the business environment, double-entry bookkeeping, accounts preparation, and digital accounting software. The course is typically completed between 6 – 12 months & includes both theoretical and practical elements.

There is no requirement to study Level 2 in order to begin Level 3. However, we believe the benefits far outweigh the savings in both time and cost.


So if you’re wondering whether AAT Accounting Level 2 is right for you, the answer is probably yes! It’s an important stepping stone in your AAT journey and will help you progress to the next level of study. 

To find out more about AAT Accounting Level 2, click here.

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