Your new career in Accounting starts here.

AAT Level 2 • 25% of qualification grade

This module introduces the core bookkeeping systems used to record business transactions accurately. Learners build confidence with manual and digital bookkeeping processes, source documents and the foundations of double-entry bookkeeping.

It is the starting point for understanding how financial information enters an organisation’s accounts, from customer and supplier transactions through to receipts, payments and ledger postings.

• Understand how to set up bookkeeping systems
• Process customer transactions
• Process supplier transactions
• Process receipts and payments
• Post transactions into ledger accounts using double-entry principles

AAT Level 2 • 25% of qualification grade

This module builds on bookkeeping foundations and moves into the controls that help keep accounting records accurate, complete and reliable.

Learners work with control accounts, reconciliations, journals, VAT control accounts, receivables and payables ledger accounts, while also learning how to correct errors and redraft a trial balance after adjustments.

• Use control accounts confidently
• Reconcile a bank statement with the cash book
• Use journals to record adjustments and corrections
• Produce and redraft trial balances

AAT Level 2 • 20% of qualification grade

This module introduces basic costing and helps learners understand how cost information supports planning, control and decision making inside an organisation.

It creates a foundation for more advanced costing and management accounting tasks by showing how organisations record costs, compare budgeted and actual performance, and use costing techniques to support financial decisions.

• Understand the cost recording system within an organisation
• Use cost recording techniques
• Provide information on actual and budgeted cost and income
• Use tools and techniques to support cost calculations

AAT Level 2 • 30% of qualification grade

This module connects accounting work to the wider business environment. Learners explore how organisations operate, how business structures affect finance, and how legal, ethical and sustainability responsibilities shape professional behaviour.

It also supports the personal and professional skills expected in accounting roles, including communication, information handling and producing work in appropriate business formats.

• Understand the principles of contract law
• Understand the external business environment
• Understand CSR, ethics and sustainability
• Understand the impact of different business entities
• Understand the finance function within an organisation
• Communicate effectively and produce suitable business documents

AAT Level 3 • 15% of qualification grade

This module develops a stronger understanding of how businesses operate, how they are structured, and how internal and external influences affect performance, decision making and the accounting function.

Learners also explore professional ethics, stakeholder communication, technology in accounting and the risks associated with data security.

• Understand business types, structure, governance and legal frameworks
• Understand internal and external business environments
• Apply professional ethics within accounting work
• Understand new technologies and data security risks
• Communicate information clearly to stakeholders

AAT Level 3 • 40% of qualification grade

This is the largest Level 3 module and develops the skills needed to prepare financial statements for sole traders and partnerships using trial balance information.

Learners strengthen advanced double-entry bookkeeping, period-end adjustments, non-current asset treatment, depreciation, profitability ratios and the preparation of accounting records from incomplete information.

• Understand accounting principles underlying final accounts preparation
• Use advanced double-entry bookkeeping principles
• Record non-current asset acquisition, disposal and depreciation
• Record period-end adjustments and extend the trial balance
• Produce financial statements for sole traders and partnerships
• Interpret financial statements using profitability ratios

AAT Level 3 • 30% of qualification grade

This module focuses on how management accounting information is used inside organisations to support planning, control and short-term decision making.

Learners explore cost behaviour, budgeting, variance investigation, spreadsheet techniques, cash management and how accounting information supports operational decisions.

• Understand the purpose and use of management accounting
• Use techniques required for dealing with costs
• Attribute costs according to organisational requirements
• Investigate deviations from budgets
• Use spreadsheet techniques for management accounting information
• Support short-term decisions and understand cash management principles

AAT Level 3 • 15% of qualification grade

This module develops practical understanding of the tax processes that affect everyday business operations, with a focus on VAT, payroll awareness and compliance responsibilities.

Learners build the skills needed to understand, prepare, review and verify VAT returns, while also learning how tax and payroll information should be reported within an organisation.

• Understand legislation requirements relating to VAT
• Calculate VAT accurately
• Review and verify VAT returns
• Understand principles of payroll
• Report tax and payroll information within the organisation