AAT Foundation Certificate in Accounting Level 2


SKU: C000003-20/21


This programme assists you to enter the Accounting profession by achieving the Foundation Certificate Level 2 of the Association of Accounting Technicians (AAT).

The units you will be studying are:

• Bookkeeping Transactions: This unit relates to the role of processing Accounting documents and leads to the production of a Trial Balance. This involves producing sales invoices and credit notes, recording receipts, preparing customer statements, checking purchase invoices and credit notes, preparing payments to suppliers and making the relevant Accounting entries to the Main Ledger and Subsidiary Ledgers using double entry bookkeeping principles.
• Bookkeeping Controls: This unit involves preparing and reconciling the cash book, preparing journal entries, maintaining control accounts and correcting errors in the Trial Balance.
• Elements of Costing: This unit involves obtaining, analysing and presenting financial information. It involves recognising costs and income, and providing information on actual and budgeted costs and income.
• Using Accounting Software: This involves the skills needed to use a computerised accounting system (Sage Line 50). It involves creating company files, data input, back up files, printing and logging off in a way which protects the computer system and maintains security.
• Work Effectively in Finance: This unit helps students to understand the finance function within an organisation, use personal skills development in finance, produce work effectively and understand corporate social responsibility (CSR) within organisations.

There are four online computer assessments and one synoptic assessment. All of these exams are set and marked by AAT and are time limited. All units must be passed in order to achieve the qualification.