UniGeniusLevel 2 accounting

AAT Level 2

AAT Level 2 assessments: format and timing

The qualification has three unit assessments and one synoptic assessment. All are computer based and time limited, set and marked by AAT, and available on demand throughout the year.

Introduction to BookkeepingUnit assessment, 1 hour 30 minutes, 25% of the grade
Principles of Bookkeeping ControlsUnit assessment, 1 hour 30 minutes, 25% of the grade
Principles of CostingUnit assessment, 1 hour 30 minutes, 20% of the grade
The Business EnvironmentSynoptic assessment, 2 hours, 30% of the grade

How they are sat

  • At an AAT approved training provider or assessment venue, under controlled conditions and invigilated.
  • Scheduled on demand at any time of year by the training provider or venue.
  • The synoptic assessment is scheduled once the units that contribute to it have been scheduled.

Question types

AAT lists multiple-choice questions, numeric gap-fill questions and question tools that replicate workplace activities, such as making entries in a journal. The synoptic assessment also has some written extended responses.

  • Use a full stop for a decimal point: 100.57, not 100,57.
  • Commas for thousands are optional: 10000 and 10,000 are both accepted.
  • A minus sign or brackets can show a negative figure, unless a task says otherwise.
  • Apply normal rounding where it is needed.

Results

Results for the computer-marked unit assessments are available in MyAAT within 24 hours. Synoptic results are available within six weeks of the last day of the synoptic window. Feedback breaks performance down task by task.

Try 3 tasks

Task 1 · Principles of Bookkeeping Controls LO46 marks

This task is about the initial trial balance.

Transfer each balance to the debit or the credit column of the trial balance. (6 marks)

AccountBalance £Debit £Credit £
VAT owing to HMRC8,534
Payables ledger control41,561
Capital35,446
Inventory1,636
Irrecoverable debts27,675
Insurance46,831
Task 2 · Principles of Costing LO23 marks

This task is about labour payments.

Fatima Begum is paid £14.00 an hour for a basic week of 35 hours. Overtime is paid at double time. Last week Fatima Begum worked 41 hours.

Calculate the basic pay for all hours worked, the overtime premium and the total pay. (3 marks)

£
Basic pay (all hours at the basic rate)
Overtime premium
Total pay
Task 3 · Introduction to Bookkeeping LO46 marks

This task is about the petty cash book.

The business keeps an analysed petty cash book with an imprest amount of £200.

A petty cash voucher shows £32.34 including VAT for refreshments. Calculate the VAT and net amounts. (2 marks)

Total £VAT £Net £
32.34

Before this voucher the refreshments column totalled £19.96. Calculate the column total after it. (1 mark)

At the month end £55.79 is left in the float and payments of £144.21 are recorded. The imprest is restored with cash drawn from the bank. Show the entry in the petty cash book. (3 marks)

DetailsAmount £Side

Next step

See the timed practice papersTake the free diagnosticStart the free course tour

AAT's qualification specification (PDF)

Questions people ask

How many assessments are there in AAT Level 2?

Four: three unit assessments (Introduction to Bookkeeping, Principles of Bookkeeping Controls, Principles of Costing) and The Business Environment synoptic assessment.

How long are the AAT Level 2 assessments?

Each unit assessment is 1 hour 30 minutes; the synoptic assessment is 2 hours.

Can I take AAT Level 2 assessments at any time?

Yes. AAT says all assessments can be scheduled on demand throughout the year.