AAT

Unit 2 Making and Recording Payments

Course Summary

This unit relates to the organisation’s expenditure and includes two elements:

  • Process documents relating to goods and services received
  • Process payments

The first element is concerned with ensuring calculations and records of expenditure are correct and deducting available discounts.

The second element relates to preparing authorised payments relating to creditors, payroll and petty cash.

This unit is taught with Unit 1 and Unit 3.

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