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AAT Level 2 Foundation Certificate in Accounting

Subject: Accounting & Bookkeeping

Employers Students

Awarded by the Association of Accounting Technicians (AAT), the AAT Level 2 Foundation Certificate in Accounting is the foundation level of the internationally recognised AAT qualification.

This qualification is ideal for any of your team that are new to finance or are looking to expand existing knowledge and skills. A range of basic accounting principles and techniques such as costing, double-entry bookkeeping and computerised accounting.

Key Facts

  • Attendance: Day release or distance learning (see details below)
  • Duration: Nine months
  • Next start date: 12 September 2022
  • Location: Tingley (near Leeds) or Huntingdon (see details below)

Course delivery details:

Location Attendance Options Day Time
Huntingdon Day release (am) Wednesdays 9:15am-1pm
Tingley (near Leeds) Day release (am) Tuesdays 9:15am-1pm
Distance Learning No college attendance required, start at any time n/a n/a


Entry Requirements

Whilst there are no formal academic entry requirements to undertake the AAT Level 2 Certificate in Accounting, competency in basic maths and English skills are necessary.

Course Content

This qualification offers a combination of classroom lessons, regular tutorial support and online study.

The following five units will be studied:

Introduction to Bookkeeping

  • Principles and procedures related to processing business transactions, financial documents and payments for customers and suppliers.
  • Developing skills in processing ledger transactions and preparing an initial trial balance.

Principles of Bookkeeping Controls

  • Maintenance and reconciliation of a cash book by accurately entering receipts and payments, balancing and reconciling with bank statements.
  • Knowledge and understanding of the UK banking system and related organisational activities.
  • Petty cash transactions and the importance of the Journal as a primary accounting record.
  • Maintaining control over debtors and creditors, aided by preparation and use of debtor and creditor control accounts.
  • Non-standard bookkeeping transactions and double-entry bookkeeping records.

The Business Environment

  • Developing transferable skills and effective working in an accounting environment.
  • Teamwork skills and the ability to work independently.
  • Demonstrating workplace-ready standards of literacy and numeracy.

Principles of Costing

  • Cost recording systems within an organisation and how best to respond to requests for information relating to costs and expenditure.
  • Recording and extracting information, and using a costing system to provide information for management.

Using Accounting Software

  • Selecting and using computerised accounting or bookkeeping software to input and process data for orders, invoices, receipts and payments.
  • Preparing management and period-end reports.


Computer based exams or projects will be undertaken. As we are an AAT accredited exam centre these exams can be taken at College without the need to travel to an external exam centre.

Course Fees

Course fees can either be paid in full before the beginning of the course, on an annual basis, or via our ‘Pay As You Learn’ monthly payment scheme.

If your employee has not achieved your qualification by the planned end date continued support and course access is available by paying monthly direct debit payments until certification is achieved.

Full Fee Pay As You Learn
£1,049 £96 per month


Awarding Body Fees*

Payment for AAT membership, exam fees (approximately £238*) and textbooks will also be required.

* Awarding Body Fees are payable by all students or employers and recharged at cost and may be subject to change.

These are current figures and may be subject to change.

What Next?

Following completion of the AAT Level 2 qualification your employee may wish to continue their studies by applying for the AAT Level 3 Advanced Diploma in Accounting.


What our AAT students say…

We asked our students what aspects of their AAT course they have most enjoyed. Here are some of the things they had to say!

  • “Learning new skills, socialising with people within a similar field of work and with similar goals”
  • “I have really enjoyed the classes and follow up activities for homework. The resources are very good”
  • “Manageable sections. Broken down so not overloaded with information”
  • “Good tutor making a hard subject easy to understand with good examples”


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