AAT Level 2 Certificate in Accounting

Course DurationLearning Hours: 170-190

DurationDuration: Up to 12 Months

Number of ExamsExams: 4

94% AAT Level 2 Pass Rate

Gain the bookkeeping and accountancy skills that will underpin your future studies and provide a sound basis for a career in bookkeeping, financial or management accounting.

Free AAT registration worth £175

This course focuses on the principles and processes of manual double-entry bookkeeping and basic costing. You will develop an understanding of digital systems and how manual processes are being automated. In the business environment unit, you will gain an understanding of key business concepts and their practical application.

Our unique and highly effective learning materials and resources have been developed to ensure you are able to progress smoothly and quickly through the units ensuring a higher rate of success.

No other training provider includes as many materials, lessons, examples and activities.

Exceptional AAT pass rates
Winner! AAT Training Provider Awards 2024
Study whenever you want - at your own pace
Award-winning tutor support
Dedicated accounting and bookkeeping training provider
Interest-free payment plans to spread the cost

Includes free bonus course

Free Xero Course and Certification

This enhances your CV and gives you the experience of using one of the most in-demand types of accounting software.

Training Link focuses on three subjects: Accounting, Bookkeeping, and Payroll.

This keeps us focused on delivering the best student experience. And that’s why over the last 28 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 on 11 occasions. And several of our tutors have been awarded ‘Tutor of the Year’ by the ICB.

And in 2024 we were the only training provider to be nominated in three categories at the AAT awards:

  • Distance Learning Provider of the Year
  • Tutor of the Year
  • Distance Learner of the Year

Training Link has created all of the study material in our blended and blended live course packages. The printed study manuals, online resources, videos, tests, and mock exams – are exclusive to Training Link and are not available from any other distance learning provider.

And because we control this material, we continually improve it based on student feedback and results. This is what helps Training Link students achieve a 94% pass rate at level 2 based on exams from 1 January 2023 and 31 December 2023.


Our most cost-effective option. Ideal if you want a digital-only study experience with tutor support. This does not include Training Link’s bespoke online materials or books.


Our most popular package. This is the core Training Link study experience.

Included in the Blended course package

Our printed study manuals contain: lessons, examples, activities and assessments
Award-winning Tutor support by e-mail and phone
Videos – on-demand tutorials and explainers
Online resources to help fast-track your studies

  • Extra lessons
  • E-books
  • Tests
Exam preparation including our own mock exams
Student services department – 7-days a week
Talk with tutors and students on Student Street
Entitlement to apply for a Totum card

Blended Live

Want live online classes? Then this is the package for you.

On our Blended Live course package you’ll still enjoy all of the benefits of our standard ‘Blended’ course package but with the addition of scheduled live online classes which take place every two weeks. And if you miss a live session, you’ll be able to watch them on-demand shortly afterwards.

Choose a course package to see pricing.

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

You can complete this course in 12 months or less.

Unit 1 – Introduction to Bookkeeping

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

Unit 2 – Principles of Bookkeeping Controls

Builds on your knowledge and skills from the previous unit. You will 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

Unit 3 – Principles of Costing

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

Unit 4 – The Business Environment

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

There are no prerequisites, but you need to have a good understanding of the English language.

Skills developed through this qualification could lead to employment as:

  • an Accounts Administrator
  • an Accounts Assistant
  • an Accounts Payable Clerk
  • a Purchase/Sales Ledger Clerk
  • a Trainee Accounting Technician
  • a Trainee Finance Assistant

AAT’s salary survey from 2021 suggested that the average level 2 student salary was £21,000.

Q: Is registration included?

Yes. As a special offer, we are including your Level 2 registration at no extra cost.

Q: Are assessment fees (exams) included?

No. You will need to book your own exams at an approved AAT assessment centre of your choice. You would pay the test centre directly at the time of booking.

Q: What is the average completion time for these courses?

Our students take anything from 3 months to 12 months to complete this Level 2 course. As this is distance learning you are free to create your own schedule- if you want to do it in 3 months you can, if you need to take longer that’s OK too.

Three units are assessed by an end-of-unit computerised assessment.

This qualification culminates with a synoptic assessment for the Business Environment unit. This draws on and assesses knowledge and understanding from Introduction to Bookkeeping to Principles of Bookkeeping Controls.

The four units in Level 2 are assessed by a Computer Based Assessment (CBA). You will complete these at an approved AAT assessment centre of your choice. Assessment fees are payable to the centre/venue and may incur an administration fee.

On completion of all units, you will get a Certificate from the AAT.

Assessment preparation

On our Blended and Blended Live course packages, you will encounter a series of online knowledge tests throughout the course.  This includes End of course tests and Online exam simulation tests (Mock Assessments). Our specialist department will provide you with feedback advice and support, plus any additional lessons and tests you may need prior to taking an assessment.

Arranging an assessment:

There are over 200 external assessment venues available in the UK. To find your nearest venue go to AAT’s Assessment Venue Search.

When the time comes to take an assessment, you can choose from the list and contact them to arrange a suitable time and date.

Want more flexibility?

Our tutor support timeframes are deliberately generous and far exceed what most students need.

Most of our students finish well in advance of the course duration. But what happens if you do need a little longer?

This is where our course extension options come into play. We offer one-month, three-month, and six-month extensions so you can feel reassured by knowing that if you do need extra time you have that option.

Watch 3 of our videos – for free

Three free video examples – one for each level of study.

Whether you’re new to the subject or are studying at a higher level, these short, five-minute videos give you a flavour of what you can expect inside our e-learning platform.

Our videos perfectly supplement our award-winning study experience which is rooted in printed study manuals and award-winning tutor support.

Watch our videos now »


0% interest finance available

Spread payments over 3 years

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Our finance option is provided in partnership with Omni Capital. For your finance application to be considered you must meet the following criteria:

  • Be over 18 years of age
  • Be employed for at least 16 hours per week or retired and in receipt of a private or company pension. Certain state benefit schemes may be considered.
  • Be a permanent UK resident with a 3 year address history
  • Have a good credit history with no late payments, debt relief orders or bankruptcies
  • Have a valid email address and can access it

Please note that meeting the criteria listed above does not guarantee finance acceptance.

If you want to enrol on a course and you have questions about your Omni Capital application or want to discuss other payment options please call us on 0800 594 2822.

Free Sample

Want to see what it's like to study with us?

Our free sample showcases some of our level 2 bookkeeping and accounting study material.

Just fill in the form and you'll have access to an E-book, a sample video, and a PDF file, along with a small test to complete.

Get your free sample »

Introducing Blended Live...

Our new Blended Live study option includes scheduled live online classes which take place every two weeks.

Learn more »