Units - Level 2 Award in Bookkeeping (ABC)
The ABC units below show the relevant modules which are covered within that unit. By selecting each module you will see a brief summary of what you will learn.
The AAT Level 2 Award in Bookkeeping (AAT Award in Bookkeeping in Scotland) is a qualification designed to ensure students obtain a sound knowledge of bookkeeping, by developing the necessary practical skills needed to understand all areas of the subject. The qualification contains three units:
- Introduction to bookkeeping
- Accounting adjustments
- Practical bookkeeping
The first unit covers the double entry recording of transactions up to trial balance and the production of a profit and loss account and balance sheet from the trial balance.
The second unit covers the processing of the most common types of transactions such as accounting for accruals, prepayments, fixed assets, depreciation, leasing, hire purchase and loans.
The final unit covers the recording of transactions in the primary records of businesses and the posting of ledgers from the books of original entry. This deals with the more practical aspects of day-to-day bookkeeping.
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