AAT Level 2 Foundation Certificate in Accounting (AQ2016)


About this course: Our AAT Foundation Certificate in Accounting course introduces you to the basic principles and skills of bookkeeping; using accounting software; principles of basic costing and working effectively in accounting and finance. This qualification prepares you to progress to our AAT Advanced Diploma in Accounting course.


No previous accounting experience/qualifications required to enrol for this course.


Who is it for? This course is an ideal starting point if you are seeking a career in bookkeeping or accounting, or are looking to sharpen your bookkeeping skills for your business.

Study Method: You can start this course immediately via Online Distance Learning (learn at your own pace and convenience with full tutor support from us). See below for fees and other details.


Duration:  5-9 months (depends on how many hours you can dedicate to your studies every week); approximately 12 hrs/week (full-time) or 6 hrs/week (part-time)


Accredition: This course is fully accredited by the Association of Accounting Technicians (AAT). AAT’s qualifications are recognised internationally by employers and other professional accounting bodies such as ACCA, ICAEW, CIMA, etc.


What our students say:
Standard of teaching - 9.8/10
Overall support and guidance - 9.7/10
2020 Student Feedback Survey conducted by the AAT

"Since starting my journey in 2015 studying AAT with the Learning Academy, I have progressed immensely within my career, receiving two promotions and gaining extra responsibilities. I have gone from being an Accounts Assistant (purely inputting) to the Accounts Supervisor (overseeing others, monthly payroll, running management meetings)."

- Amy

Our other AAT Foundation courses:
Foundation Certificate in Bookkeeping from £286

How much does it cost?


Course Fees: £496.


Fees include:

  • Books (tutorial books, work books, question banks) from Osborne/BPP/Kaplan and free delivery within Great Britain (additional delivery charges apply if you reside outside Great Britain)

  • Training through cloud accounting software with a £30 contribution from us towards your subscription

  • Pre-recorded lectures and revision videos for the core Bookkeeping Transactions & Bookkeeping Control units via our online classroom (email us for a demo)

  • Dedicated tutor support for 12 months via email/text/WhatsApp/phone/online meetings


Fees DO NOT include:

  • AAT membership fees

  • AAT assessment fees for five exams


0% Interest payment plan available 


For details and a full cost breakdown please request our AAT Course Specifications booklet via email (enquiries@learnac.co.uk) or WhatsApp (07460 105 190)


14 days "No Quibbles, Money Back" assurance (see details )

Complete our online application form

What will you learn?

After completion, you will be able to process cash and bank transactions; process sales and purchases; maintain sales and purchase ledger accounts and manage receivables and payables.

You will also be able to do reconciliations (bank, suppliers etc.) and prepare your trial balance. Finally, you will learn to process basic journal entries (also called double entries) and correct errors.

The costing unit helps you to understand the cost recording techniques and systems.

The accounting software unit complements the bookkeeping units and prepares you to process the accounting transactions using accounting software.

Finally, the work effectively unit helps you to understand the role of accounting function within an organisation and provides soft skills to work effectively and efficiently.

The course is made up of five units (four unit based assessments and one synoptic assessment):
1 – Bookkeeping transactions
2 – Bookkeeping controls
3 – Elements of costing
4 – Using accounting software
5 – Work effectively in finance


1 – 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


2 – Bookkeeping controls
• Understand payment methods
• Understand controls in a bookkeeping system
• Use control accounts
• Use the journal
• Reconcile a bank statement with the cash book

3 – Elements of costing
• Understand the cost recording system within an organisation
• Use cost recording techniques
• Provide information on actual and budgeted cost and income

4 – Using accounting software
• Set up accounting software
• Process sales and purchase transactions
• Process bank and cash transactions
• Perform period end routine tasks
• Produce reports

5 – Work effectively in finance
• Understand the finance function within an organisation
• Use personal skills development in finance
• Produce work effectively
• Understand corporate social responsibility (CSR), ethics and sustainability within organisations

Complete our online application form

How will you be assessed?


You will be assessed through five computer based assessments which can be taken at any AAT assessment venue at any time (other than the Synoptic exam which can only be taken during certain weeks). There are various assessment venues and centres available for AAT computer-based exams all over the UK and internationally as well. Assessment fees are payable directly to the assessment venue. If you live near Milton Keynes you also have the option to do your exams at our exams centre in Milton Keynes for a discounted fee as an enrolled student.

AAT also allows some exams to be taken from home via their Remote Invigilation (RI) service. The availability is at AAT's sole discretion and we cannot be held responsible if certain exams are made unavailable via RI by the AAT at a later date. For an up-to-date list of assessments available through RI please check AAT's Remote Invigilation page: https://www.aat.org.uk/qualifications-and-courses/assessments/remote-invigilation

There are five computer based assessments as under:

1 – Unit assessment for Bookkeeping transactions.
2 – Unit assessment for Bookkeeping controls.
3 – Unit assessment for Elements of costing.
4 – Unit assessment for Using accounting software.
5 – Synoptic assessment covering syllabus from the first three units above plus Work effectively in finance unit.

What are the study options?


You can study at your own pace and convenience with full tutor support through online distance learning, also known as “home study”, “self-study” or “correspondence” course. We provide you with all the study material (online videos for the two core Bookkeeping units, text books, work books, question banks, revision activities, etc.) you will need to prepare for your exams. 

What resources do we provide?

We will provide you with online videos (for the two main units - Bookkeeping Transactions and Bookkeeping Controls) along with text books, work books and question banks for all the units when you enrol. In addition, your tutor may also send you some activities (for practice and revision) via email from time to time. Access to accounting software for a limited period is also included.

What are the entry requirements?

This is an open qualification and there are no formal qualifications required.


However, you need to have good literacy, numeracy and IT skills. This requirement can be supported in many ways, including:

• Your recent GCSE English and Maths grades.
• Any other relevant qualification completed in the UK that can support the levels of literacy and numeracy required.
• Your relevant work experience (including voluntary work) that can support the levels of literacy and numeracy required.
• You can also use your results from AAT’s Skillcheck (http://www.aatskillcheck.org/home.aspx) to support your application. It’s free to use and only takes around 30 minutes to complete.


You also need to have good IT equipment (a desktop or a laptop) with high speed broadband connectivity to access the online videos and online sample assessments.

Complete our online application form

What is the progression path?

You can progress to our AAT Advanced Diploma in Accounting or Advanced Certificate in Bookkeeping course.

As for your career progression, you can look forward to being employed as an accounts assistant in an accounts/finance department. You can also work in roles such as bookkeeper, ledger assistant, sales ledger clerk, accounts payable clerk, petty cashier, payroll assistant etc. You can continue your further studies while working to achieve a good balance of work experience with academic studies.



The syllabus for this qualification has been based on the information published by the AAT. For a detailed syllabus and guidance for this qualification please refer to the information available on AAT's website: https://www.aat.org.uk/prod/s3fs-public/assets/AAT_Foundation_Certificate_Accounting_Qualification_Specification.pdf


We have tried to summarise the information available but cannot be held responsible for any omission or inconsistency.


Updated: November 2021