Level 2 Certificate in Accounting @ SCQF Level 6 (AAT)

Introduction

The AAT Level 2 Certificate in Accounting is designed for anyone looking to build a strong foundation in accountancy and finance while also developing essential business and personal skills. This qualification provides students with the core accounting knowledge needed to progress into employment, further study, or professional apprenticeships, while also enhancing transferable skills such as communication, IT proficiency, and an understanding of the wider business environment.

Students will study four mandatory units:

Introduction to Bookkeeping
Principles of Bookkeeping Controls
Principles of Costing
The Business Environment

The course equips learners with practical skills in double-entry bookkeeping, cost calculations, ledger management, and the use of accounting software. It also introduces key concepts such as ethics, sustainability, and professional behaviours, ensuring students are workplace-ready.

Upon completion, students can pursue roles such as Accounts Administrator, Accounts Assistant, Purchase/Sales Ledger Clerk, Trainee Accounting Technician, or Trainee Finance Assistant. It also provides a stepping stone to higher-level qualifications like the Level 3 Diploma in Accounting and the Level 4 Diploma in Professional Accounting.

Course code

OCAC

Location

Online

Duration

6–12 months part-time, with 255 guided learning hours and additional independent study included.

Price

£650.00

Entry Requirements

There are no formal entry requirements for this qualification.

To give yourself the best chance of success, it is recommended that you:

Have a good standard of English and maths
Ideally have some basic understanding of business or finance

This qualification is suitable for:

Students starting a career in accountancy or finance
Those returning to work after a career break
People looking to upskill or change careers
Young learners studying full-time

Additional Entry Requirements

Important Notice for All Online Course Attendees

To successfully participate in our online courses, all learners must:

1. Provide Valid Identification

For compliance and verification purposes, you must have a valid photographic ID ready. Acceptable forms include:

A valid UK passport
A full or provisional UK driving licence

Please note: Failure to provide valid photo ID may prevent you from completing the course. This is essential for verifying your identity and maintaining compliance standards.

Thank you for your cooperation

2. Have Access to a Suitable Digital Device

Learners need a reliable digital device to participate fully in online learning. Recommended devices include:

Laptop
Desktop computer
Tablet

A stable internet connection is also required to:

View course materials
Complete online assessments

Having the right device ensures a smooth, engaging, and productive learning experience.

Course Content

The AAT Level 2 Certificate in Accounting provides a broad foundation in core accounting and business skills. Students will develop practical accountancy knowledge, alongside transferable business and personal skills that prepare them for employment or further study.

The qualification consists of four mandatory units:

Introduction to Bookkeeping
- Understanding double-entry bookkeeping
- Recording financial transactions accurately
- Calculating invoices and credit notes
- Checking transactions for accuracy
Principles of Bookkeeping Controls
- Managing complex bookkeeping processes
- Reconciling accounts and preparing trial balances
- Understanding the relationship between accounting records
- Handling VAT and regulatory requirements
Principles of Costing
- Calculating costs of products or services
- Understanding cost behaviour and allocation
- Supporting business decision-making with cost information
The Business Environment
- Understanding key aspects of commercial law
- Developing business communication and IT skills
- Learning professional behaviours and workplace practices

Students will also gain an introduction to accounting software, workplace ethics, sustainability, and effective communication, ensuring they are ready to contribute confidently in business or finance roles.

Assessments

Unit assessments: Each of the four mandatory units is assessed individually.
Synoptic assessment: A final assessment integrates knowledge from multiple units to test overall understanding.
Assessment format:
- Computer-based and time-limited
- Externally marked by AAT to ensure fairness and consistency
- Exam taken at home using AAT’s secure online remote assessment platform

Progression

Level 2 Certificate in Accounting @ SCQF Level 6 (AAT) | Dumfries and Galloway College
Level 3 Certificate in Bookkeeping @ SCQF Level 7 (AAT) | Dumfries and Galloway College

Course Contact Details

openlearning@dumgal.ac.uk
01387 734199