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The Level 1 Introduction to Accounting offers students the opportunity to develop practical skills in bookkeeping and business. This qualification may help students to move on to further study in either accountancy or bookkeeping with AAT, offer a route into employment or be of interest to those already in employment. This qualification will particularly suit those students with minimal work experience or those who require additional support to progress. This may include younger students, those on traineeships seeking basic employability skills, adults seeking to validate their existing skills to enter into the workplace, or those who want to study higher level AAT qualifications but would like to test their abilities before progressing further with AAT. On completion of this qualification, students will also be equipped with a strong foundation from which to progress to further study with AAT in either accountancy or bookkeeping if they would like to do so.
This qualification covers a range of skills and the relevant supporting knowledge in three mandatory units:
Students completing this qualification will develop an understanding of how different organisations operate, across both the public and private sectors as well as an understanding of the role of the bookkeeper, including the need to produce timely and accurate work and to follow ethical principles. Students will learn underpinning theory including how to identify assets, liabilities, income, expenses, capital profit or loss, and the differences between trading for cash and trading on credit. They will learn how to contribute effectively in the workplace by working with others, managing their time, behaving professionally and maintaining the security of data. Students will also gain an understanding of how businesses process sales and purchases and the documentation and procedures used to move goods and services between businesses. Studying this qualification will also equip students with the basic numerical skills needed in the workplace, and life outside work. These numerical skills range from simple calculations that are used most often in business to working with decimals, percentages and fractions, and applying proportions and ratios. Students will be introduced to the dual effect of transactions. This is a fundamental underpinning concept for double-entry bookkeeping and will support students who go on to study bookkeeping at Level 2. Students will also learn tools and techniques to enhance the presentation of numerical data.
The purpose of the Level 2 Certificate in Accounting is to offer the foundation accounting knowledge needed to progress to employment or further study in accountancy and finance, alongside business and personal skills that are transferable to any sector and additional business knowledge relevant to accountancy. The qualification offers a broader focus across several subject areas which enhance employability and are particularly suitable for young people studying full-time.
This qualification comprises four mandatory units:
A student completing this qualification will develop accountancy skills in double-entry bookkeeping and basic costing, as well as an understanding of purchase, sales and general ledgers. Students will learn an understanding of accounting software and develop the professional skills and behaviours needed to contribute effectively in the workplace. Working in accountancy requires good communication skills, IT skills and an understanding of the business environment, all of which are covered by this qualification.
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