Studying with Eagle

Do you want to gain a solid understanding of accounting? Would you like to learn and develop the key skills required of accountants around the world?

This qualification will prepare you for junior and entry-level accounting roles. It will give you a solid foundation in finance administration and covers areas such as double-entry bookkeeping and basic costing principles. You will learn finance, accountancy, business, and vital communication skills.

About AAT Level 2 Certificate in Accounting

  • Entry requirements

    You don’t need any previous qualifications or accountancy experience to begin studying AAT Level 2. However, you must have a good standard of English literacy and basic maths skills. We also recommend that you register with AAT within four weeks of registering with us so you can receive your AAT student number, which enables you to enter for assessments. If you have any criminal convictions you will need to discuss this with AAT before purchasing a course.

  • AAT Level 2 Certificate syllabus

    By the end of the AAT Level 2 Certificate course, you will be able to process daily business transactions in a manual and computerised bookkeeping system. You’ll also be able to control accounts, work on payroll and understand basic costing principles.

    Introduction to Bookkeeping (ITBK)
    • Setting up bookkeeping systems
    • Processing customer transactions
    • Processing supplier transactions
    • Processing receipts and payments
    • Processing transactions into the ledger accounts
    Principles of Bookkeeping Controls (POBC)
    • How to use control accounts
    • Reconciling a bank statement with the cash book
    • Using the journal
    • Producing trial balances
    Principles of Costing (PCTN)
    • How to understand the cost recording system within an organisation
    • Using cost recording techniques
    • How to provide information on actual and budgeted costs and income
    • Using tools and techniques to support cost calculations
    The Business Environment (BESY) – Synoptic Assessment
    • The principles of contract law
    • The external business environment
    • The key principles of corporate social responsibility (CSR), ethics and sustainability
    • The impact of setting up different types of business entity
    • The finance function within an organisation
    • How to produce work in appropriate formats and communicate effectively
    • The importance of information to business operations
  • How is this course assessed?

    The course is assessed by a combination of unit assessments and one synoptic assessment.

    Unit assessment

    A unit assessment only tests knowledge and skills taught in that unit. At Level 2 accounting they are:

    • Available on demand, mostly all year round
    • Scheduled by and sat at AAT approved assessment venues
    • Mostly marked by the computer, providing fast assessment results
    Synoptic assessment

    The synoptic assessment is an end of course assessment which tests a variety of knowledge and skills from several units. At Level 2 accounting it is:

    • Attempted once the unit assessments have been attempted
    • Available on demand, mostly all year round
    • Scheduled by and sat at AAT approved assessment venues
    Getting your results

    Assessment results are available in your MyAAT account within 24 hours for computer marked assessments*. For those assessments marked by the AAT you can expect to receive your results within 6 weeks and the results will be published via MyAAT.
    * For a short period, Q2022 results may take up to 15 days.


    To be awarded the AAT Level 2 Certificate in Accounting qualification you must achieve at least a 70% competency level in each unit assessment and in the synoptic assessment.


    You can resit an assessment to improve your grade. Results from the assessment with the highest marks will be used to calculate your final grade. There are no resit restrictions or employer engagement requirements for any fee paying student on any of our AAT courses.

    AAT external assessment approved venues

    You can search for your nearest venue via the AAT websitelaunch.

  • What’s included, and what support will I get?
    • Partnering with the best, you’ll always have access to market leading tutor led online learning modules and content developed by Kaplan and Osborne books. All day, every day for as long as you subscribe.
    • Unlimited access to the AAT Level 2 content with the use of all other levels. Empowering you to progress when you’re ready at no extra cost.
    • Instant access to our unique comprehensive Study Buddy learning guide.
    • Access to Consolidation and Progress Tests, and computer and self marked Mock Exams.
    • You’re fully supported with access to expert tutors, seven days a week, responding via email within four working hours.
    • You’ll be assigned a mentor to help and guide you through the order of subjects to study in, and check that the level you’re starting at is right for you.
    • Your subscription includes all the online content you need to succeed, but if you want to supplement your learning with books, Eagle students get 50% off hard copy study materials.

    For full details on Academic and Mentor support opening hours, please visit the contact us page.

  • What could I do next?

    Once you’ve passed Level 2, you can work in roles such as accounts payable clerk, accounts officer, payroll administrator, or finance assistant, with salaries of up to £23,000. Alternatively, if you want to continue studying, your Eagle subscription gives you unlimited access to all AAT levels, meaning you can continue your studies and move onto the AAT Level 3 Diploma in Accounting at no additional cost.

  • Additional costs

    You are required to become a member of the Association of Accounting Technicians (AAT) launch to fulfil your qualification. Fees associated with admission and exam fees are in addition to the cost of the course. Admission and membership fees are payable direct to AAT. Exam fees are paid to the exam centre.

    • AAT one-off Level 2 registration fee £172
    • AAT Assessment Fees: £70 to £80 per unit, but fee can vary depending on where you sit your assessment

    Please be aware that these are subject to change.

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AAT Membership →



You are required to become a student member of the Association of Accounting Technicians (AAT) to fulfil your qualification.

Become an AAT member launch

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Booking Your Exams →



You need to book your exams directly with an AAT Approved Assessment Centre. Assessment fees are paid directly to the assessment centre.

Find your nearest AAT Assessment Centre launch

Pay for your course by subscription

To make it all even more flexible, you can pay for your course as you go. With Eagle, you’re free to manage your costs and choose how often you want to pay, and for how long. You can choose to pay monthly, quarterly, or annually and you can take a break anytime.

No ties. No contract. No catch.

Pay monthly


£45/month billed monthly
Pay for your course every month, with no tie-in or contract.
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Pay quarterly


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£40/month billed quarterly
Pay for your course every 3 months, with no tie-in or contract.
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Pay yearly


SAVE £110
£36/month billed yearly
Pay the full amount, once a year.
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You’ll have access to all these qualifications within your AAT course subscription