AAT Level 2 Certificate in Bookkeeping SCQF Level 6

What is special about this course?

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.

Entry requirements

Students can start with any qualification depending on existing skills and experience.  For the best chance of success we recommend that students begin their studies with a good standard of English and Maths.

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


How will I study my course?

  • Part Time
  • Evening

Face to face classroom, with additional self-directed study

How long will my course last?

44 Weeks

2 hours per week

Where can I study my course?

    • UHI Orkney, Kirkwall

Start date

19th September 2024


Full time

If you are studying a full time Further Education course (NCs, NQs etc.) the College claims your fees from the Scottish Funding Council for students who are under 18 on the first day of the course. Students over the age of 18 on the first day of the course have to apply to Orkney Islands Council (OIC) for a tuition fees bursary.

Information on the tuition fees bursary is available on the OIC website.

Part time

Normally you are responsible for your course fees but if you are in receipt of certain benefits you may be eligible for a Part Time Course Fee Waiver. Not all part-time courses at Orkney College UHI are covered by the Fee Waiver Scheme and only certain benefits are acceptable as a basis for a Fee Waiver. Please contact the college to enquire.

If you are eligible, you may be entitled to an ILA of up to £200 a year towards a course.

Additional costs

Part-Time Cost - £850 (includes fees payable to AAT for membership, materials and assessment)

What can I do on completion of my course?

The jobs it can lead to include Trainee Bookkeeper, Finance Assistant, Accounts Administrator, and Clerical Assistant.

Studying a further two units you can also gain the AAT Level 2 Certificate in Accounting at SCQF 6.

Is there more information available online?

QR Code - scan to visit course page

You can use the above QR code to connect directly to the course details.

Apply for AAT Level 2 Certificate in Bookkeeping SCQF Level 6

I want to start in 2024/25

We are delighted that you are thinking about studying at Orkney College UHI. Orkney College UHI operates a fair and open admissions system committed to equality of opportunity and non-discrimination. We consider all applications on merit and on the basis of ability to achieve, without discrimination on grounds of age, disability, gender identity, marriage and civil partnership, pregnancy and maternity status, race, religion and/or belief, sex, sexual orientation or socio-economic background. We welcome applications from all prospective students and aim to provide appropriate and efficient services to students with disabilities.