AAT Foundation Certificate in Bookkeeping

What it covers

This Level 2 qualification delivers the skills and essential knowledge to manage books effectively. It includes manual double entry bookkeeping, and associated documents and processes, up to trial balance standard.

Syllabus

Bookkeeping Transactions

This unit introduces students to the double-entry bookkeeping system and the associated documents and processes. Students will reach the stage of extracting an initial trial balance, before any adjustments are made.

It provides students with the skills necessary to operate a manual double-entry bookkeeping system and provides a strong foundation for progression to more advanced manual and computerised activities.

Learning outcomes

  • 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

This unit is about control accounts, journals and methods of payment. It takes students through reconciliation processes and the use of the journal to the stage of redrafting the trial balance, following initial adjustments.

It covers more complex Foundation level bookkeeping procedures, which will enable students to develop their understanding of the relationship between the various accounting records and consolidate their knowledge of double-entry bookkeeping. Students will gain the confidence they need to perform well in the workplace and the unit will prepare them for greater responsibility.

Learning outcomes

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

Get started now

Find a local training provider to deliver your course and once you've registered with them, you're ready to register with us.

How long it takes

This qualification will take around 12 weeks to complete.

Read the AAT course prospectus
Read the AAT course prospectus

Find out more about where AAT qualifications can take you.

Read the qualification specification
Read the qualification specification

Download this PDF for a detailed view of the qualification and the individual unit learning objectives.

How and where to study

You can study through distance learning online, blended learning, or in the classroom. Do it in the evening, part-time or full-time, whatever suits you. You'll need to find a training provider, even if you're choosing distance learning.

Fees

Training provider fees

£150–£800

This fee covers your tuition (if attending a course of study) and is paid directly to your training provider.

Standard qualification fee

The standard qualification fee comprises:

  • a registration fee of £49, and
  • two assessment fees of £47 each.

This gives a total of £143.

Your registration fee is paid directly to AAT and will give you access to:

  • the qualification and the assessment for 12 months
  • study support resources for the duration of your registration.

You will be required to pay the assessment fee to your training provider or assessment venue.

Note: training providers and assessment venues may charge an additional administrative fee for the assessment. The administrative fee, if charged, can vary from one organisation to another. 

Check what funding options are available
Check what funding options are available

You may be eligible for support from your employer or other bodies.

Download all AAT fees
Download all AAT fees

Here's a list of all qualification-related fees in PDF.

Quick facts

  • Level: 
    • Level 2
    • GCSE grades 4–9
  • Duration: 2–12 weeks
  • Number of assessments: 2 (learn how AAT assessments work)
  • Total credits (applies in Scotland): 16
  • Guided learning hours: 105
  • Total qualification time (hours): 160

Entry requirements

Most students will start at Foundation level. For the best chance of success we recommend that students begin their studies with a good standard of English and maths.

This qualification can be used as a fast track route to the AAT Advanced Diploma in Accounting

Students can start with any qualification depending on existing skills and experience. Already got some accounting experience? Test your knowledge with AAT Skillcheck to find out the best qualification to start with.

Exemptions

This is an entry-level qualification: exemptions don't apply.

Studying AAT has really helped me to secure a good job and opened the door in the finance sector. I believe there's a bright future and intend to become a professional member to help me progress further.
Sonia Isaac AATQB, Finance Assistant, Leading Lives

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