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Level 2 Elements of Costing - AAT Level 2 Unit Resource and Revision Guide

Do your learners want to study accounting online? Our online resources allow your learners to study anywhere, anytime.

Our award-winning online learning resources have been written by our expert AAT specialist, who has over 15 years of AAT teaching experience. They have been developed to prepare your learners for recording financial transactions using double entry bookkeeping, reconciling a bank statement to the cash book, journal adjustments and basic costing principles.


Unit 3: Elements of Costing

This unit will provide you with an understanding of the cost recording system within an organisation, how to use cost recording techniques and how to provide information on actual and budgeted costs and income.

Key Information

Course Length 45 hours
Awarding Body AAT
Learning Method(s)

Online learning
materials with
online assessment



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