The Level 2 Certificate in Bookkeeping provides an entry point for anyone wishing to start a career in bookkeeping and accountancy. It may also support career progression for those already in employment by formally recognising their skills in manual bookkeeping.

The course builds on the knowledge and skills acquired from studying Introduction to Bookkeeping and explores control accounts, journals and reconciliations. It takes students through a number of processes used in bookkeeping that help verify and validate the entries made. These processes enable the student to understand the purpose of control accounts and associated reconciliations. Students will also understand the use of the journal to the stage of redrafting the trial balance, following initial adjustments.

AAT Level 2 Bookkeeping

What will I learn?
  • Business documentation
  • The books of prime entry
  • VAT & discounts
  • Recording credit sales
  • Recording credit purchases
  • Double entry book keeping
  • Maintaining the cash book
  • Double entry for sales & trade receivables
  • Double entry for purchases & trade payables
  • Accounting for petty cash
  • Payment methods
  • Bank reconciliations
  • Intro to control accounts
  • Preparing & reconciling control accounts
  • The journal
  • Initial trial balance
  • Errors & the trial balance
Course dates

Starts Tuesday 27th July 2023 – delivered over 14 weeks with 1 day of learning per week.


This course will be held at The Focus Training Group, Plymouth