Course Directory > Accounting > AAT Level 2 Foundation Certificate in Bookkeeping

AAT Level 2 Foundation Certificate in Bookkeeping

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Awarding body: 
Association of Accounting Technicians (AAT)
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What is the AAT Level 2 Foundation Certificate in Bookkeeping course?

The AAT level 2 Foundation Certificate in Bookkeeping is a practical course where students will gain experience of bookkeeping within a small business environment.

Although there are no formal entry requirements, applicants should have a good standard of numeracy and literacy in order to be successful.

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Course topics

Units include:

  • Understanding the principles of processing financial transactions
  • Understanding the double entry bookkeeping system
  • Understanding discounts
  • Prepare and process financial documentation for customers
  • Process supplier invoices and credit notes and calculate payments
  • Maintaining the cash book
  • Maintaining petty cash records
  • Processing ledger transactions and extracting a trial balance
  • Maintain control accounts
  • Maintain the journal
  • Banking procedures

Teaching and learning

The course will include tutorials combined with practical exercises covering all aspects of bookkeeping.  In addition to the class work students will need to do 4 or 6 hours home study (depending on previous experience).

Assessment details

During the year you will sit two computer based assessments.


AAT level 3 Advanced Certificate in Bookkeeping

AAT level 3 Advanced Diploma in Accounting

Costs included

Tuition fee £300

Assessment fee £80

Course material £5

Extra costs

AAT admission fee £41 

Textbooks  £58 

Writing materials, paper, A4 file and calculator


Unless your tutor informs you otherwise, classes will not be held on college closure days. Details regarding these dates can be found in the Adult Student Handbook or on the general information page

This leaflet is available in other formats on request.