• business accountancy management

Business, Accountancy and Management

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This course follows on from the Level 1 qualification allowing students to develop their knowledge and skills at a higher level. The aim of this qualification is to develop your understanding of the bookkeeping principles to advance your career in finance. In particular how to execute the principles of double entry bookkeeping and understanding journals, control accounts and a trial balance.

This course is suitable for those considering a career in book keeping and accounts and those who run their own small business.

At Level 2, the aim of the qualification is to enable candidates to adjust ledger accounts to take account of activities at the trial balance date which affect the production of an accurate trading, profit and loss account and balance sheet.

Areas covered at Level 2 include

Processing bookkeeping transactions: Understanding double-entry bookkeeping, integrating books of prime entry and describing coding system functions Understanding discounts and settlement, trade and bulk discount differences Preparing and processing customer and supplier invoices and credit notes Totalling and balancing a 3-column analysed cash book Totalling, balancing and reconciling petty cash records within an analysed petty cash book Processing ledger transactions and extracting a trial balance

Control accounts, journals and the banking system: Understanding the purpose and use of control accounts and journals Maintaining and using control accounts and the journal Reconciling a bank statement with the cash book Understanding the banking process and main services of banks and building societies Understanding requirements of retention and storage relating to banking documents

Entry Requirements

Students should have completed the Level 1 Award in Book Keeping or an equivalent qualification or have sufficient relevant experience to progress directly to Level 2.


Students should have a basic ability in numeracy and be methodical and accurate in their work.


AAT Level 2 Certificate in Bookkeeping


There is a formal external exams held in the College at the end of the unit. However, prior to this, mock exams and homework will be organised to prepare candidates for the final exam.

Home Study

Lecturers will set exercises to be completed at home and reviewed the following week. Students may wish to undertake self-study outside of classroom hours. Approximately 3 hours a week of non class work is recommended.

Work Placement

Students do not need to be in relevant work to undertake this course although it does help some knowledge of book keeping in a work situation would be an advantage.


Students may wish to continue their study in accounting by studying AAT L2, or undertaking some further study in computerised accounts. You may also use this qualification to gain related employment in an introductory accounts role or work as a self employed book keeper.

Fees and Additional Costs

In addition to the tuition fee, students will need to pay a one-off examination fee at enrolment. Students are encouraged to buy their own copy of the book used by the lecturer. Learners will also need to register with AAT. This will be discussed at the first lesson.

Additional Information

AL2BOOK 202101 Tuesday 11/01/2021 21/06/2021 18:00 - 21:00 £525.00
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*Terms and conditions apply. The fees stated on this website are for guidance purposes only and should be checked before enrolment. Unless otherwise stated, fees shown are for tuition only, over one term (Community Learning courses) or one academic year. Where a course is longer than one academic year, the fees stated are for the first year, and the cost of the second or subsequent years will be discussed at interview. For details of fee remission for students over 19 click here. If you think you may be entitled to a concession or fee remission, or you would like more information on the additional costs associated with your chosen course, please contact us on 01635 845000 or email info@newbury-college.co.uk.

Course fee information




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