KASNEB ATD 2

KASNEB ATD Level II – Course Description

The Accounting Technicians Diploma (ATD) Level II is the second stage of KASNEB’s ATD qualification. It builds on the foundational accounting, law, communication and ICT knowledge acquired at Level I and develops stronger practical skills in financial accounting, management, business mathematics and taxation.

ATD Level II Papers

1. AD21: Financial Accounting
   Develops skills in preparing financial statements for different entities, accounting for assets and liabilities, analysing financial statements using ratios, dealing with incomplete records and understanding accounting for public entities.
2. AD22: Principles of Management
   Introduces management principles, organisational structures, planning, leadership, motivation, coordination and control of organisational resources.
3. AD23: Business Mathematics and Statistics
   Develops mathematical and statistical techniques used in business decision-making, financial analysis and solving practical business problems.
4. AD24: Principles of Taxation
   Introduces the principles of taxation, tax administration, taxable income, computation of taxes and taxpayer compliance.

Key Highlights

• 4 professional papers
• Stronger practical financial accounting skills
• Preparation and analysis of financial statements
• Use of financial ratios and cash-flow information
• Development of business mathematics and statistical skills
• Introduction to taxation and tax compliance
• Development of management and organisational skills
• Provides a foundation for progression to ATD Level III
• Prepares learners for careers in financial accounting, cost accounting, taxation, auditing and related fields.