Association of Accounting Technicians (AAT)

Open doors with the AAT

Founded in 1980, the AAT is the world's leading professional membership body for Accounting Technicians.

The AAT qualification prepares you for working life and is well recognised in the UK and overseas. It equips you with essential accounting skills and gives your employment prospects a real boost.

Your route to qualification

Once you've successfully completed the AAT, you can apply to become an AAT member and use the letters MAAT after your name. This means your skills will be recognised internationally. What's more, many AAT graduates go on to hold senior positions in major organisations – and many choose to launch their own accountancy businesses.

If once you've completed the AAT you choose to continue your studies, you'll be exempt from certain levels and papers for other qualifications. Possible exemptions include:

• CIMA – exemption from the Certificate Level.
• CIPFA – progress to the CIPFA professional qualification.
• ICAEW – you can qualify via the AAT-ACA fast track route.
• ICAS – exemption from two of the five subjects from the Test of Competence level. To qualify, you need to enter a three-year training contract with a ICAS authorised employer.
• ACCA – exemption from the Knowledge Level papers.
• ACA – exemption from up to five Knowledge Level Papers, depending which optional units you choose at  Level 4.
• Degree – exemptions from the first year of most degree programmes.

BPP's 3 steps to success

Our 3 step Learn-Practise-Rehearse formula includes everything you need to succeed in your AAT assessments. Prepare for your CBA with an integrated course which follows the formula:

• Learn – Our expert tutors are skilled at teaching the knowledge you need to succeed in your assessments and showing you how it will be assessed.
• Practise – Our integrated study courses allow you to develop and practice the necessary exam skills and techniques as you learn. 
• Rehearse – Our online final mock exams allow you to test your skills and boost your confidence.  

Flexibility and support

We offer real flexibility at BPP, so it's up to you how, where and when you study the AAT. There are a range of study options available, so you can tailor your course to suit your needs. You can also sit your exams 'on demand' as you're not tied to the academic year.

For those who want to get ahead quickly, in London we offer a fast-track route for the final AAT level enabling you to complete the course in six to eight months rather than twelve.

Throughout your classroom based course we also offer outstanding support. You'll get an allocated tutor who you can meet with regularly on a one-to-one basis. This 'open door' policy means you get extra help and guidance when you need it. Your progress will also be monitored by a qualified AAT assessor to ensure your work is on track.

Even if you opt for our online or distance learning package, you can access face-to-face support at any time. This way, however you choose to study you'll get ongoing expert advice about your academic and professional development.

Dates and prices

Select a location to download date and price details:

• Birmingham
• Bristol
• Cambridge
• Croydon
• Leeds
• Liverpool
• London
• Maidstone
• Manchester
• Milton Keynes
• Newcastle
• Nottingham
• Reading
• Southampton

Online Learning

• BPP Online Classroom

Distance Learning

• BPP Basics Packages

Computer Based Tests (CBTs)

• London CBT
• Croydon CBT
• CBT booking form
  

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Level 2 Certificate

This introductory level covers a range of basic accounting practices and techniques from costing and double-entry bookkeeping to computerised accounting.

It's ideal if you're new to finance or you’re looking to brush up on your foundation knowledge and skills. 

Basic Accounting I

This paper enables you to develop an understanding of a manual double-entry bookkeeping system. It provides you with the necessary knowledge and skills to deal with documents that sent to and from organizations, and to code and file these documents appropriately.

You will be required to know how to make entries in day books for sales, purchases and returns, and how to transfer those totals, along with cashbook and petty cashbook totals, to the sales, purchases and general ledgers. Topics covered include:

• Double-entry bookkeeping
• Preparing financial documents to be sent to credit customers
• Processing suppliers’ invoices and credit notes
• Processing ledger transactions from the books of prime entry

Basic Accounting II

This paper enables you to develop a deeper understanding of the double-entry bookkeeping system. It provides you with the necessary knowledge and skills to ‘use the journal’ to record a variety of transactions. 

Subjects and skills covered include:

• Completing a petty cash voucher
• Maintaining an analysed petty cash book
• Maintaining a petty cash balance
• Maintaining a three-column analysed cash book
• Understanding the use of the journal
• Using the journal to correct errors disclosed and not disclosed by the trial balance
• Creating and clearing a suspense account using the journal
• Understanding control accounts
• Preparing and reconciling sales and purchase ledgers and tax control accounts 
• Understanding the banking process 
  
  

Working Effectively in Accounting and Finance

This paper develops your understanding of how to work in an accounting/payroll environment and what is expected at this level. It provides insight into how your role interacts with others and how you are expected to communicate. Subjects and skills covered include:

• Understanding the accounting or payroll function within an organisation 
• Demonstrating a range of effective communication skills 
• Working independently or as part of a team 
• Developing skills and knowledge to meet personal and organisational needs
  
  

Basic Costing

The Basic Costing paper is divided into two units which together provide an introduction to costing. They aim to help you develop basic skills that you will build on in later studies. The Basic Principles of Costing unit requires you to have an underlying knowledge and understanding of a cost accounting system within an organisation. The Provide Basic Cost and Revenue Information unit allows you to demonstrate the cost system skills you have acquired. Subjects and skills covered include:

• Understanding the cost recording system within an organisation
• Recognising the component parts of a cost recording system and how it operates
• Using the cost system to record or extract data 
• Providing information on actual and expected costs
  
  

Computerised Accounting

Computerised Accounting shows you how to select and use a wide range of accounting software tools and techniques that are at times non-routine or unfamiliar.

Subjects and skills covered include:

• Accessing, entering and editing accounting information
• Selecting and using tools and techniques to process business transactions
• Producing accounting documents and summary reports to meet requirements

Level 3 Diploma

This level introduces you to more complex accounting tasks like maintaining cost accounting records and the preparation of reports and returns. This is the next step from Level 2 but also suitable if you are at a more intermediate level and looking to develop your accounting skills. 

This level comprises seven papers and on successful completion you will be awarded the AAT Diploma in Accounting. 

Accounts Preparation I

Accounts Preparation I introduces you to recording and accounting for fixed assets. Key areas include: 

• Accounting for the purchase and disposal of fixed assets
• Accounting accurately for depreciation 
• Dealing with issues arising from fixed asset records
• Accounting for adjustments 
• Preparing and completing a trial balance 
• Accounting methods used to record assets, liabilities, income, expenses and capital

Accounts Preparation II

Accounts Preparation II helps you develop the skills required to restructure accounting information and prepare final accounts for sole traders. 

Key areas include: 

• Preparing accounting records from incomplete information
• Producing accurate final accounts
• Legislation relating to the formation of partnerships 
• Profit and loss appropriation accounts
• Preparing a balance sheet relating to a partnership 
• Generally accepted accounting principles and concepts

Cash Management

The Cash Management paper consists of two units:

• The Principles of Cash Management (Knowledge) unit develops your understanding of the principles of managing cash balances and deficits within an organisation. It teaches you how to advise on options available for both raising finance and investing surplus cash.
• The Cash Management (skills) unit helps you develop the skills required for managing cash balances to ensure the ongoing liquidity of an organisation. You will forecast income and expenditure and prepare cash budgets that enable informed decision making about surplus funds.

Costs and Revenues

The Costs and Revenues paper consists of two units.

• The Principles of Costing unit helps you understand the fundamental principles that underpin costing methodology and techniques. It shows you how costs are handled within organisations, and why different organisations treat costs in different ways. You’ll also learn how to recognise different approaches to cost accounting and provide guidance to management. 
• Providing Cost and Revenue Information shows you how to apply the principles of costing. It teaches you the importance of cost accounting within an organisation. You’ll also learn how to recognise different approaches and make informed decisions about the most effective costing techniques.

Indirect Tax

Indirect Tax enables you to tackle some of the most commonly occurring VAT issues in a business. Although some basic knowledge is expected, the emphasis here is on awareness and understanding, rather than recall.

Professional Ethics in Accounting and Finance

Professional Ethics in Accounting and Finance develops your understanding of your ethical duties as an accounting technician – and the importance of fulfilling them.

Please note, this paper is taken at Level 2 if you are on an apprenticeship scheme.

Spreadsheet Software

Spreadsheet Software shows you how to select and use a wide range of advanced spreadsheet software tools and techniques. These will enable you produce, present and check spreadsheets that are complex and non-routine.

Level 4 Diploma

This final level covers higher level accounting tasks, including drafting financial statements, managing budgets and evaluating financial performance. 

You need to take all four mandatory papers and then choose two of the four optional ones which allow you to specialise in areas from tax to auditing and credit control. 

Level 4 is perfect if you’ve progressed through Levels 2 and 3, or you’re at a more advanced stage in your career and want a qualification to give you the confidence and proof that you have the skills to do the job. 

On successful completion of this level you will be awarded the AAT Accounting Qualification. With proof of one year’s past relevant work experience you’ll be able to apply to become a full member of AAT and use the letters MAAT after your name. 

Mandatory papers

Financial Statements

Subjects and skills covered include:

• Regulatory framework that underpins financial reporting
• Key features of a published set of accounts
• Basic principles of consolidation
• Drafting statutory financial statements and consolidated financial statements
• Interpreting financial statements using ratio analysis 

Budgeting

The Budgeting paper consists of two separate units:

• Principles of Budgeting 
• Drafting Budget 

Financial Performance

Financial Performance is divided into two separate units:

• Principles of Managing Financial Performance (Knowledge)
• Measuring Financial Performance (Skills) 

Internal Control and Accounting Systems

Level 4 Optional

In addition to the mandatory papers, you must also take two optional papers.

Apprenticeships

Apprenticeships are vocational qualifications that help you develop practical skills and give your career prospects a boost. They enable you to obtain a professional qualification while working. 

BPP has been awarded funding to provide apprenticeship courses for all levels of the AAT qualification. We deliver these courses through a combination of workplace and classroom-based learning, and you can choose from our face-to-face or online classroom study options.

Key benefits include:

• Developing practical communication and numeracy skills
• Recognition of skills and achievements that can help improve salary and career prospects
• AAT qualification will open up other study options
• Government funding for courses at all levels
• No student debt

Find out more

• How to apply
• Am I eligible?

Computer Based Tests (CBT)

All assessments within the AAT qualification are now computer based. This gives you the flexibility to sit your exams when you feel you're ready. You can take your CBTs at a BPP study centre – all are approved for AAT assessment. Without having to wait for traditional exam sittings, CBTs offer you choice and control and enable you to progress quickly through the qualification. 

Key benefits of CBT include:

• System designed with AAT in mind
• Provisional results available to view straight away, or within six weeks for certain papers
• Realistic ledgers and tables used during assessment, designed to simulate real working environment
• You can enter and amend answers easily
• Student membership number and photo ID is all you need – your keycode is provided on the day
• New SecureAccess system provides secure link with AAT database – this updates your records as soon as you've completed your assessment

Please note, CBT costs are not included in your course fees. It is your responsibility to book your CBT assessment.

External students are welcome. 

For the best chance of success we recommend you take your exam within three weeks of completing your course. If you do, and you’re a face-to-face or Online Classroom student you’ll be covered by our Free Pass Assurance (further conditions apply).

Computer Based Projects (CBPs)

The AAT qualification also involves several computer based project (CBP) units. You must complete your CBPs via an online classroom course in the relevant subject.

Unlike CBT assessments where the assessment is reviewed immediately by an external verifier through the AAT.CBP assessments are internally assessed by BPP assessors and reviewed by a BPP internal verifier before the result is reported to the AAT.

Learning materials

Our approach to AAT is extremely focused. We concentrate on what you need to pass the exams and have built our AAT courses and products around student feedback and requests.

To help you achieve your goals, we've produced a range of top-quality, exam-oriented AAT learning materials. They include our ground-breaking online study aids which replicate tasks and conditions in the AAT computer-based assessments (CBA). Highly praised by OFSTED, these online resources are designed to give you the very best chance of success.

Our our face-to-face and online course options are also enhanced by our virtual learning environment, which enables you to review and refresh your knowledge using online technology.

AAT Free Pass Assurance 

BPP’s Pass Assurance will protect you if you fail the exam on your first attempt.  

If you are unsuccessful, BPP will pay your AAT computer based test (CBT) fees for up to two resits.

To secure Pass Assurance you will need to:

• Take a face-to-face or Online Classroom course
• Record scores of 80%+ on all the online knowledge tests and the Final Online Mock exam (each can be taken multiple times to test knowledge until desired scores achieved). These must be taken before you take your CBT
• Sit your first CBT at a UK BPP centre within three weeks of your course ending and resit(s) within eight weeks of the course ending

Note:
Free Pass Assurance applies to papers at Levels 2, 3 and 4 and which involve a computer based test. It is not applicable to project papers.

Entry requirements

The AAT is open to everyone, whether you are a school-leaver or a working adult looking for a career change, regardless of your experience or previous qualifications. Whether you're thinking about becoming an accountant, or you already work in accountancy and want to advance your career, an AAT qualification will enhance your skills and boost your prospects.

Where to start

If you have no previous experience or knowledge of accounting or bookkeeping, we strongly recommend you start your AAT course at Level Two. Applicants with accountancy experience can progress straight to Level Three. In some cases, the AAT recommends that students with extensive workplace experience or prior knowledge of Level Three can begin their studies at Level Four.

If you're unsure where you should start, you can also do the AAT online skills check. This tests your knowledge and understanding and, depending on your score, guides you to an appropriate entry level.

Exemptions

Please note – BPP cannot exempt you from either Level Two or Level Three of the AAT qualification. We can only advise you which level is the most appropriate start point for you. We accept no responsibility for any student denied full membership of the AAT.

Study locations

Study for the AAT where and when it suits you.

You can train for the AAT face-to-face at one of our UK study centres below. Each centre offers state-of-the-art facilities and comfortable, high-quality classroom environments. But remember, if you prefer to study from home or overseas, we also offer distance and online learning options.

• BPP London – Liverpool Street
• BPP London – Shepherd's Bush
• BPP London – King's Cross
• BPP London – Croydon
• BPP Birmingham
• BPP Bristol
• BPP Cambridge
• BPP Leeds
• BPP Liverpool
• BPP Maidstone
• BPP Manchester
• BPP Milton Keynes
• BPP Newcastle
• BPP Nottingham
• BPP Reading
• BPP Southampton

To book a place now, call 0845 226 9688.