AAT Level 2 Certificate in Bookkeeping


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The aim of this qualification is to develop your understanding of the bookkeeping principles to advance your career in finance. In particular how to execute the principles of double entry bookkeeping and understanding journals, control accounts and a trial balance.

Course Content

Processing bookkeeping transactions

  • Understanding double-entry bookkeeping, integrating books of prime entry and describing coding system functions
  • Understanding discounts and settlement, trade and bulk discount differences
  • Preparing and processing customer and supplier invoices and credit notes
  • Totalling and balancing a 3-column analysed cash book
  • Totalling, balancing and reconciling petty cash records within an analysed petty cash book
  • Processing ledger transactions and extracting a trial balance

Control accounts, journals and the banking system

  • Understanding the purpose and use of control accounts and journals
  • Maintaining and using control accounts and the journal
  • Reconciling a bank statement with the cash book
  • Understanding the banking process and main services of banks and building societies
  • Understanding requirements of retention and storage relating to banking documents

DOWNLOAD printable information on this course.

Dates and Duration

This course can be taken over 2 months part-time in the evening, between 6pm and 8pm.

This course can also be taken full-time, between 10:30am and 4pm. A full-time course will run over 5 days.

Please refer to the schedule for start dates.

The intermediate level will suit you if:

  • You’ve completed the introductory bookkeeping level and want to build on your skills
  • You’re already working in finance and you want an industry-recognised qualification
  • You’d like to work in bookkeeping with a large finance department or as an independent professional
  • You run your own business and you’d prefer to do your own bookkeeping


  • Specialised transferable and recognisable career-boosting skills
  • Expertise to start a healthy business and become a professional bookkeeper
  • Clear progression to your choice of great careers
  • Industry-recognised qualification
  • Flexible computer-based assessments
  • Stepping stone to  further studies in Bookkeeping, Computerised Accounting and the AAT Accounting Qualification

AAT Registration and exam fees are not included.

Payment Options

Souters offers Interest Free Credit. This means that you can apply to spread the cost of the course over 12 months. This means that interest free payment could be as little as £38 / month. Contact us for more details. The interest free application can be done online or at our centre.

The above Interest Free Option is subject to a credit check. If you prefer to arrange installments directly with Souters and without a credit check, this can also be offered. Contact Souters for more information

Further course options

The AAT Level 2 Certificate in Bookkeeping is a part of the broader AAT qualification. In fact, the AAT Level 2 Certificate in Bookkeeping makes up half of the full Level 2 AAT Certificate in Accounting. You can find details of the full AAT Certificate in Accounting Level 2, here.