Level 2 AAT Foundation Certificate in Accounting

£700.00 £535.00

Payment options
One-off payments or Interest-free payment plans are available throughout the course.
Study method
Distance learning, self-paced
12 months
AAT Foundation Certificate in Accounting – Level 2


With our online course, you can study when it suits you Online or from Hard Copy Study Books.

Level 2 is a great qualification and its where most students would start their accountancy studies.

You will learn all of the skills required to record business transactions up to trial balance, be introduced to management accounting, learn how to work effectively in finance and understand how to use Sage Cloud accounting software.

Gain practical, real-world accounting and finance skills demanded by employers.

Student Support

Students will be supported by their personal AAT tutor. As well as being AAT experts and qualified professional accountants, all our tutors are specialists in distance learning. Our Student Support Advisors are also on hand to help delegates navigate course materials and any technical issues that may arise.


The course is accredited by the Association of Accounting Technicians (AAT), the UK’s largest professional body for accounting technicians. AAT qualifications are the gold standard in practical accounting - they train over 70,000 people around the world each year, and award more than 90% of all vocational accounting qualifications.

The AAT Level 2 Foundation Certificate in Accounting (AQ2016 Syllabus) is worth 34 UCAS credits. It sits on the Qualifications and Credit Framework at Level 2, or Level 5 in the Scottish system.

Additional Fees

In order to sit exams and receive the qualification, the following will also need to be paid:

  • AAT Registration Fees
  • AAT Annual Student Membership Fees (can be included in payment plan)
  • AAT Exam Fees
  • Exam Centre Administration Fees

Our course advisors can advise on the latest AAT fee information, and how to pay them. Exam centre fees will vary depending on the centre chosen.

Employer-funded courses can be enrolled as an all-inclusive package including course, exam centre fees, and AAT Membership fees.


The units of this level are:

  • Bookkeeping Transactions
  • Bookkeeping Controls
  • Elements of Costing
  • Using Accounting Software
  • Working Effectively in Accounting and Finance / Synoptic Assessment


Unit 1: Bookkeeping Transactions

This unit introduces you to the double-entry bookkeeping system and the associated documents and processes. You will gain an understanding of financial transactions within a bookkeeping system as well as the processing of customer transactions, supplier transactions and receipts and payments.

Unit 2: Bookkeeping Controls

This unit will provide you with an understanding of payment methods, controls in a bookkeeping system and control accounts. You will also look at using the journal and how to reconcile a bank statement with the cash book.

Unit 3: Elements of costing

This unit will provide you with an understanding of the cost recording system within an organisation, how to use cost recording techniques and provide information on actual and budgeted costs and income.

Unit 4: Using Accounting Software

In this unit you will work with learning resources that are provided by SAGE (Xero) and will receive a login to access these. You will sit a test and achieve the SAGE 50 (Xero) certificate.

Unit 5: Work Effectively in Finance

This unit will present an introduction to the foundation synoptic assessment (FYSA) and will provide you with an understanding of the finance function within an organisation, using personal skills development in finance, and producing work effectively.

Additional synoptic assessment preparation unit

This is an additional bonus revision unit to prepare you for the synoptic assessment. This additional unit includes revision sections for the key topics in Unit 1, 2 and 3.

Who is this course for?

  • This course is aimed at anybody wanting an accounting qualification or aspiring to become an accountant.
  • The AAT qualification is designed to give you a solid base of accounting principles and skills to build on throughout your career.
  • The qualification is right up-to-date and a great way to stand out in your company or the job market.
  • You may see it as a way of entering the world of accountancy and finance, in the whole range of professions from bookkeeper to financial or management accountant or auditor.
  • You may want to learn more about the theories underpinning your current job role.
  • You may see it as an invaluable aid to career progression.
  • You may have many years’ financial experience and now want a formal qualification. 


Applicants don't need any prior experience or qualifications to enrol but should have reasonable numeracy and communication skills and an interest in how business works.

Students wishing to enrol on this course must be 19 years or older with proficiency in the English language and a basic understanding of Maths.

Career path

Accounting and finance roles that benefit from this AAT qualification:

  • Accounts administrator
  • Accounts assistant
  • Accounts payable clerk
  • Purchase/sales ledger clerk
  • Trainee accounting technician
  • Trainee finance assistant