AAT Certificate in Bookkeeping - SCQF6

Course description

The AAT Level 2 Certificate in Bookkeeping @ SCQF 6 qualification will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes, while gaining an understanding that digital accounting systems are automating some of the stages in the process.

It includes two units: Introduction to Bookkeeping, and Principles of Bookkeeping Controls.

Introduction to Bookkeeping

This unit provides students with an understanding of manual and digital bookkeeping systems, including the associated documents and processes. Students will learn the basic principles that underpin the double-entry bookkeeping systems.

Learning Outcomes

• Understand how to set up bookkeeping systems
• Process customer transactions
• Process supplier transactions
• Process receipts and payments
• Process transactions into the ledger accounts

Principles of Bookkeeping Controls

This unit builds on the knowledge and skills acquired from studying Introduction to Bookkeeping and explores control accounts, journals and reconciliations. Students will develop the ability to prepare the value added tax (VAT) control accounts as well as receivables and payables ledger accounts. They will use the journal to record a variety of transactions, including the correction errors. Students will be able to redraft the initial trial balance, following adjustments.

Learning Outcomes

• Use control accounts
• Reconcile a bank statement with the cash book
• Use the journal
• Produce trial balances