Description

This is a complete set of study textbooks for all of the units which make up the AAT Level 2 Certificate in Accounting.

The textbooks included are for the following 4 units:

• Introduction to Bookkeeping
• Principles of Bookkeeping Controls
• Principles of Costing
• The Business Environment

Introduction to Bookkeeping – 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 to Bookkeeping Controls – learning outcomes

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

Principles of Costing – learning outcomes

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

The Business Environment – learning outcomes

• Understand the principles of contract law
• Understand the external business environment
• Understand key principles of corporate social responsibility (CSR), ethics and sustainability
• Understand the impact of setting up different types of business entity
• Understand the finance function within an organisation
• Produce work in appropriate formats and communicate effectively
• Understand the importance of information to business operations