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 units which are examined in the following way:
- Bookkeeping Transactions – unit assessment
- Bookkeeping Controls – unit assessment

Key Facts
Course Duration
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The course duration is flexible but can take up to 12 months.
Progression
- You can either top up the qualification to the full Level 2 certificate in accounting or 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
What sort of jobs will this lead to?
- Clerical assistant
- Accounts clerk
- Finance assistant
- Accounts administrator
- 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.

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