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AAT Level 2 Foundation Certificate in Bookkeeping

This qualification delivers the skills and essential knowledge to manage books effectively. It includes manual double entry bookkeeping and associated documents and progresses up to trial balance standard.

The Foundation Certificate in Bookkeeping focuses on developing bookkeeping and basic accounting skills. This qualification can be used as a fast track to the Advanced Diploma in Accounting level 3 and acts as an entry point for anyone wishing to start a career in accountancy and finance. It can also support those already working in the industry who need a formal recognised qualification.

The AAT level 2 certificate in bookkeeping consists of two papers which are examined in the following way:

  • Bookkeeping Transactions – unit assessment
  • Bookkeeping Controls – unit assessment

What will I learn in each AAT Level 2 unit?

Bookkeeping Transactions

  1. Understand financial transactions within a bookkeeping system
  2. Process customer transactions
  3. Process supplier transactions
  4. Process receipts and payments
  5. Process transactions through the ledgers to the trial balance

Bookkeeping Controls

  1. Understand payment methods
  2. Understand controls in a bookkeeping system
  3. Use control accounts
  4. Use of the journal
  5. Reconcile a bank statement with the cash book

What sort of jobs will this lead to?

On successful completion of the course there are job opportunities such as:

  • Clerical assistant
  • Accounts clerk
  • Finance assistant
  • Accounts administrator

Course duration: The course duration is flexible but up to 18 weeks is recommended.

Progression: You can either top up the qualification to the full level 2 certificate in accounting or go straight the advanced diploma in accounting level 3.

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

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

Read more about Level 3 and 4 in our AAT Syllabus page.

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