| The Certificate develops skills in double entry bookkeeping and gives and understanding of management and administrative processes. Learners will be taught manual and computerized accounting systems and will show learners how to work with purchases ledger, sales ledger and general ledger. |
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| The AAT Certificate in Accounting is the first level of the Diploma pathway and consists of the following two units: | |
| UNIT 30: INTRODUCTORY ACCOUNTING
Elements contained within this unit are: Element 30.1: Process sales and receipts Element 30.2: Process purchases and payments Element 30.3: Process petty cash, reconcile accounts and prepare an initial trial balance |
UNIT 31: ACCOUNTING WORK SKILLS
Elements contained within this unit are: Element 31.1: Present financial data for internal and external use Element 31.2: Operate a computerized accounting system Element 31.3: Perform effectively in the workplace Unit 30 is assessed through a formal examination process whilst Unit 3`1 is assessed through a simulation. |
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