AAT Level 2 Certificate In Bookkeeping Course - in Ajman

AAT Level 2 Certificate in Bookkeeping Course Outline

Unit 1: Introduction to Bookkeeping

GLH: 65

Module 1: Understand How to Set Up Bookkeeping Systems

• Purpose of Business Documents
  • Purpose of Business Documents
• Process of Recording Bookkeeping Transactions
  • Role of the Books of Prime Entry
  • Role of the Cash Book and Petty Cash Book
  • Ledgers
  • Purpose of the Trial Balance
  • Purpose of Financial Statements
  • Importance of Ensuring That Bookkeeping Transactions Are Entered Accurately
  • Digital Systems Can Import Transactions from a Number of Sources
  • Benefits and Drawbacks of Using Digital Bookkeeping Systems
• Create and Use Coding Systems
  • Different Types of Code
  • Where to Use Codes
  • Create Codes
• Set Bookkeeping Systems
  • Dual Effect of Transaction, i.e. Debits and Credits
  • The Accounting Equation (Calculation of Assets, Liabilities and Capital)
  • Classify the Following Items

Module 2: Process Customer Transactions

• Calculate Invoice and Credit Note Amounts
  • Documents to be Used
  • Difference Between Discounts Offered
  • How Discounts are Shown on Invoices
  • How to Use Credit Notes to Adjust for PPD and How PPD is Recorded Once Taken
  • Calculate Invoice Amounts
  • Calculate Credit Note Amounts
• Enter Customer Invoices and Credit Notes into Books of Prime Entry
  • Books of Prime Entry
  • Columns Within Books of Prime Entry
  • Calculate Amounts From
  • Make Entries in Books of Prime Entry
  • Total Columns in Books of Prime Entry
• Process Receipts from Customers
  • Records and Documents to Use
  • Identify Discrepancies
  • Calculate Amounts Due from Customers Including PPD
  • Allocate Amounts Correctly

Module 3: Process Supplier Transactions

• Check the Accuracy of Supplier Invoices and Credit Notes
  • The Documents to Use
  • Difference Between Discounts Offered
  • How Discounts Are Shown on Invoices
  • How to Use Credit Notes to Adjust for PPD And How PPD is Recorded Once Taken?
  • Identify Discrepancies that May be Found
• Enter Purchase Supplier Invoices and Credit Notes into Books of Prime Entry
  • Books of Prime Entry
  • Columns Within Books of Prime Entry
  • Calculate Amounts from Net and Total Figures
  • Make Entries in Books of Prime Entry
  • Total Columns in Books of Prime Entry
• Process Payments to Suppliers
  • Records and Documents to Use
  • Information to Take into Account
  • Identify Discrepancies Between the Supplier’s Statement of Account and The Supplier Account in the Payables Ledger
  • Calculate Payments Due to Suppliers, Including PPD
  • Allocate Amounts Correctly

Module 4: Process Receipts and Payments

• Enter Receipts and Payments into an Analysed Cash Book
  • Format of the Cash Book
  • Documents to Use
  • Calculate Amounts from Net and Total Figures
  • Make Entries in the Cash Book
• Enter Receipts and Payments into an Analysed Petty Cash Book
  • Format of the Petty Cash Book
  • Documents to Use
  • Calculate Amounts from Net and Total Figures
  • Make Entries in the Petty Cash Book Including Reimbursement Using the Imprest and Nonimprest Systems
• Total and Balance the Cash Book and Petty Cash Book
• Process recurring receipts and payments
  • Information Required to Set Up a Recurring Entry
  • Effect of Recurring Entries in the Digital Bookkeeping System
  • Set up a Recurring Entry
  • Process a Recurring Entry

Module 5: Process Transactions into The Ledger Accounts

• Transfer Data from the Books of Prime Entry to the Ledgers
  • Ledgers
  • Receivables and Payables Ledger Control Accounts are Part of the Double-Entry System
  • Transfer Data from Books of Prime Entry to the Relevant Accounts in the Ledgers
• Total and Balance Ledger Accounts
  • Total and Balance Ledger Accounts

Unit 2: Principles of Bookkeeping Controls

GLH: 50

Module 1: Use Control Accounts

• Produce Control Accounts
  • Purpose of the Receivables and Payables Ledger Control Accounts
  • Purpose of the Vat Control Account
  • Prepare Control Accounts
  • Total and Balance Control Accounts
• Reconcile Control Accounts
  • Reasons for Reconciling the Receivables and Payables Ledger
  • Total the Balances of the Individual Receivables and Payables Ledger Accounts
  • Identify Discrepancies Between the Receivables and Payables Ledger
  • Reconcile Control Accounts
  • Identify Reasons for Discrepancies Between the Receivables and Payables Ledger

Module 2: Reconcile a Bank Statement with the Cash Book

• Payment Methods
  • Different Payment Methods
  • Different Payment Methods Affect the Bank Balance in Different Ways
• Use the Bank Statement to Update the Cash Book
  • Reasons for Reconciling the Bank Statement with the Cash Book
  • Items That can Cause Differences Between Bank Statements and the Cash Book
  • Update the Cash Book Using the Bank Statement
  • Total and Balance the Cash Book
• Complete Bank Reconciliation Statements

Module 3: Use the Journal

• Produce Journal Entries to Record Bookkeeping Transactions
  • Purpose of The Journal as a Book of Prime Entry
  • How the Journal is Used to Record
  • Process Journal Entries to the General Ledger Accounts
  • Record Opening Entries
  • Record Entries to Write Off Irrecoverable Debts
  • Record Entries for Payroll Transactions
• Produce Journal Entries to Correct Errors Not Disclosed by the Trial Balance
  • Difference Between Errors Disclosed and Not Disclosed by the Trial Balance
  • Types of Errors Not Disclosed by the Trial Balance
  • Correct Errors Using the Journal
• Produce Journal Entries to Correct Errors Disclosed by the Trial Balance
  • Purpose of a Suspense Account
  • Open a Suspense Account
  • Correct Errors and Clear the Suspense Account Using the Journal

Module 4: Produce Trial Balances

• Extract an Initial Trial Balance
  • How to Use the General Ledger to Extract Balances
  • Column to Use in The Trial Balance
  • Transfer Balances to the Initial Trial Balance
  • Total and Balance the Initial Trial Balance
• Redraft the Trial Balance Following Adjustments
  • Recalculate the Balance of a General Ledger Account Following Journal Entries
  • Complete a Trial Balance from Adjusted and Unadjusted Balances
  • Balance the Adjusted Trial Balance: Total Debit and Credit Columns.

Who Should Attend This AAT Level 2 Certificate in Bookkeeping Course?

The AAT Level 2 Certificate in Bookkeeping Course is designed for individuals who want to progress their bookkeeping knowledge and secure a recognised qualification. It is particularly valuable for individuals pursuing or currently holding roles such as:

• Bookkeeper
• Accounts Assistant
• Finance Clerk
• Payroll Administrator
• Ledger Clerk
• Junior Accountant

Prerequisites of the AAT Level 2 Certificate in Bookkeeping Course

There are no strict prerequisites, though completion of the AAT Level 1 Award in Bookkeeping or prior knowledge of basic bookkeeping principles is recommended. This ensures learners can progress smoothly into the more advanced topics covered in this course.

AAT Level 2 Certificate in Bookkeeping Course Overview

The AAT Level 2 Certificate in Bookkeeping builds on introductory knowledge to develop practical skills in double-entry bookkeeping, financial documentation, and ledger management. Learners will gain confidence in preparing and maintaining accurate records, supporting effective business decision-making.

On completion, delegates will not only gain a well-respected qualification but will also be prepared to progress onto higher AAT courses, such as the Level 3 Certificate in Bookkeeping or Accounting. This training acts as a gateway to more advanced roles in finance and accounting.

This 115-hour training equips delegates with in-demand skills to carry out bookkeeping tasks with precision and efficiency. Through structured learning and practical exercises, the course ensures learners can apply their knowledge to real-world accounting scenarios, strengthening employability.

AAT Level 2 Certificate in Bookkeeping Course Objectives

• To understand and apply double-entry bookkeeping principles
• To record and maintain accurate financial transactions
• To gain practical skills in preparing ledgers and financial documents
• To build confidence in handling common bookkeeping challenges
• To prepare for progression onto higher-level AAT qualifications

What’s Included in This AAT Level 2 Certificate in Bookkeeping Course?

• World-Class Training Sessions from Experienced Instructors
• Course Completion Certificate
• Digital Delegate Pack