AAT L2 Accounting Study Manuals – Full Package (2022 syllabus)
Our unique materials are completely up-to-date and mirror the syllabus as set by the Association of Accounting Technicians (AAT).
Tried and tested, and written by our very own course specialists.
Introduction To Bookkeeping (ITBK)
You will learn about manual and digital bookkeeping systems, including the associated documents and processes. You will learn the basic principles that underpin the double-entry system and see how some processes are being automated.
- Understand how to set up bookkeeping systems
- Process customer transactions
- Process supplier transactions
- Process receipts and payments
- Process transactions into the ledger accounts
Principles of Bookkeeping Controls (POBC)
Builds on your knowledge and skills from Introduction to Bookkeeping, and explore control accounts, journals and reconciliations. You will go through the processes used in bookkeeping that verify and validate the entries. These processes help you understand the purpose of control accounts and associated reconciliations. You will also understand the use of the journal to the point of redrafting the trial balance, following initial adjustments.
- Use control accounts
- Reconcile a bank statement with the cash book
- Use the journal
- Produce trial balances
Principles of Costing (PCTN)
You will be introduced to the principles of basic costing and build a solid foundation in the knowledge and skills for more complex costing and management accounting.
You will learn the importance of the costing system as a source of information that allows management to plan, make decisions and control costs. You should recognise the key differences from a business perspective between costing and financial accounting.
- Understand the cost recording system within an organisation
- Use cost recording techniques
- Provide information on actual and budgeted costs and income
- Use tools and techniques to support cost calculations
The Business Environment (BENV)
The business environment is dynamic and changes constantly. You will need to understand the impact this environment has on organisations, from sole traders to large companies operating in local, national and global markets.
- Understand the principles of contract law
- Understand the external business environment
- Understand key principles of corporate social responsibility (CSR), ethics and sustainability
- Understand the impact of setting up different types of business entity
- Understand the finance function within an organisation
- Produce work in appropriate formats and communicate effectively
- Understand the importance of information to business operations
As this unit is designed for the complete beginner, there are no prerequisites. However, you must have basic numerical skills and a good understanding of the English language.
Training Link focuses on only three subjects: Accounting, Bookkeeping, and Payroll.
This keeps us focused on delivering the best student experience. And that’s why over the last 27 years we’ve won over 20 awards – from AAT’S Best New Training Provider in 2018 to ICB’s Large Training Provider of the Year for ten years in a row.
Training Link has written and created all of the study material in our standard and premium course packages.
And because we control this material, we can improve it based on student feedback and results. This is what helps Training Link students achieve fantastic pass rates.
- Printed workbook containing lessons, examples, activities and mock exams
- Activities and Mock exams Answer Book
- Materials available online
- 24/7 access to our online portal
- Online Assessments
- Additional Online Resources
AAT was established in 1980 and is the world’s leading professional body for accounting technicians with over 130,000 members.
AAT’s qualifications are internationally-recognised, OfQual regulated, and the syllabus has been developed after feedback from businesses so students develop real-world skills which improve their employability. They award 80% of all vocational qualifications in accounting.
Organisations such as Sainsbury’s, P&G, Morgan Stanley, the Ministry of Defence and many more continue to hire AAT qualified members for their knowledge, skills, and diligence.
Studying for an AAT qualification is a much more cost-effective option for school-leavers. It offers the promise of a career in a well-respected profession and doesn’t lead to the eye-watering levels of debt associated with a typical university education.
80% of AAT members that have completed an AAT accounting qualification agree that it has increased their earning potential.*
* – source – AAT’s salary survey 2021
If you choose to sit the exam at the end of this unit, you would be required to have registered as a student with the AAT first. You would then contact your nearest testing centre to book your exam.
To find your nearest venue go to https://www.aat.org.uk/assessment/assessment-venue/search
Tutor support is often overlooked, and whilst it might not be needed at all times, isn’t it good to know that if push comes to shove, you have access to tutor support – Even on a self-study option?
Purchase tutor support when you need it – For one month…or longer, the choice is entirely yours!
You don’t need to decide now. See how you get on, and if you decide that a little support is needed, simply come back here and click the following link…
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