AAT Level 2 Foundation Certificate in Accounting

Whether you’ve just started thinking about your future, are already working in a related field, or are looking to completely change your career, you may be wondering if accountancy is right for you.

If you have already decided to start pursuing your accountancy career, you’ll be pleased to know that there are no entry requirements to begin training. Therefore, studying towards a professional qualification such as AAT is an ideal option if you have little to no experience in the subject.

The foundation qualification covers basic accounting principles and techniques, from costing and double entry bookkeeping to using accounting software.

The AAT level 2 certificate in accounting consists of five units which are examined in the following way:

Bookkeeping Transactions – unit assessment/synoptic assessment
Bookkeeping Controls – unit assessment/synoptic assessment
Elements of Costing – unit assessment/synoptic assessment
Working Effectively in Accounting and Finance – synoptic assessment
Using Accounting Software – unit assessment

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The synoptic assessment includes questions that examine the whole syllabus. For AAT level 2, Using Accounting Software is not included in the synoptic assessment. Working Effectively in Accounting and Finance is only examined within the synoptic assessment and does not have its own grade.

Key Facts

Course Duration

The course duration is flexible but can take up to 12 months.

Progression

You can go straight to the Advanced Diploma in Accounting Level 3.

Exam timetable

Exams can be taken whenever you are ready – there are no set dates.

What will you learn in each AAT Level 2 unit?

Bookkeeping Transactions

Understand financial transactions within a bookkeeping system
Process customer transactions
Process supplier transactions
Process receipts and payments
Process transactions through the ledgers to the trial balance

Bookkeeping Controls

Understand payment methods
Understand controls in a bookkeeping system
Use control accounts
Use of the journal
Reconcile a bank statement with the cash book

Elements of Costing

Understand the cost recording system within an organisation
Use cost recording techniques
Provide information on actual and budgeted costs and income

Working Effectively in Finance

Understand the finance function within an organisation
Use personal skills development in finance
Produce work effectively
Understand corporate social responsibility (CSR), ethics and sustainability within organisations

Using Accounting Software

Set up accounting software
Process sales and purchases transactions
Process bank and cash transactions
Perform period end routine tasks
Produce reports

There are no formal entry requirements for this course, but a good command of English and maths is expected.

*Please see full Terms and Conditions for more information.

"I really found the course incredibly beneficial. I am taking a lot of the knowledge that I learned in the classroom and in the exams to my everyday job".

Rose De Souza

ACCA Campus