AAT Level 2 Certificate in Accounting (QCF)

AAT Level 2 Certificate in Accounting (QCF)

AAT Level 2

Course Overview

Course Structure

Study plan

On average, AAT Level 2 training course takes:

  • 150-300 hours of study to complete
  • 12 months to complete when on a distance learning course
  • 6-9 months to complete when on a full-time, classroom course.

Please note classroom delivery is done in the centre; Elite Training Assessing & Development CIC. The study is done at a steady pace with specific study times, face to face with expert and experienced tutors. You will be assigned a personal tutor who will support you throughout the course.

Course Overview

Subject matter

AAT Level 2 online course allows student who are either progressing from AAT Access or starting from scratch to gain in-depth understanding of the accounting world. Covering a range of basic accounting practices and techniques, from costing and double-entry bookkeeping to computerised accounting, the AAT Level 2 course is perfect for those new to working in finance or looking to expand and develop foundation knowledge and skills.

Outline of the course

The AAT Level 2 training course is made up of 5 skills and knowledge units, all of which are of equal value:
Basic Accounting 1: Master the standard principles and processes required to handle business transactions, financial documents and payments in a professional environment, as well as how to process ledger transactions and prepare an initial trial balance.
Basic Accounting 2: Build up a wealth of knowledge on the banking system. Learn how to work with cash books and journals, sustain control over debtors and creditors using preparation and control accounts, and gain greater understanding of non-standard bookkeeping transactions and double-entry bookkeeping records.
Basic Costing: Learn about the different cost recording systems used by firms and the most professional way to deal with requests for information concerning expenditure and costs.
Working Efficiently in Accounting & Finance: Learn how to balance team work with independent working.
Computerised Accounting: Using software and technology specific to accountancy that deals with the day-to-day input of information, such as processing data for orders and invoices.


Who it is for

AAT Level 2 online course is aimed at learners:

  • Who are 16+
  • Looking to build on foundational accounting knowledge
  • Who have completed AAT Level 1 (though this is not required)
  • Looking to change career to accounting




Many students choose to study Level 2 AAT online course, on cost-effective distance learning schemes that allow you to work during the day and study in the evening. Please note all assessments will be conducted via an online test; including projects, reports or workplace evidence. For example, it is common to assess students at the Level 2 AAT exam with:

  • 4 Computer Based Assessments (CBAs)
  • 1 project


On completion of the AAT Level 2 online course materials you are required to sit:

  • 3 computer-based exams at an external exam centre: each exam is 3 hours long
  • 2 computer-based projects at an external exam centre: each exam is 3 hours long



All inclusive; books, registration, membership and certification.

Next steps

Further courses

Completing the AAT Level 2 qualification will set you up perfectly to progress onto the online AAT Level 3 Diploma, which is the next rung on the AAT accounting ladder.

Career paths

Upon successful completion of the course you will be able to apply for roles such as:

  • Part Qualified Accounting Technician
  • Accounts Clerk
  • Purchase Ledger Clerk
  • Career Progression