Accounting AAT Level 2 Foundation Certificate

This course may be delivered online - please see the course information box to confirm.

This course is intended for someone who is about to launch a new career in accounts (or who has recently done so). This course covers basic bookkeeping and accounting, plus it introduces computerised bookkeeping principles, and some basic costing principles.

Course Content

All of the units within the qualification are mandatory.
Five units are assessed at the end of the unit, but this qualification also includes a synoptic assessment, sat towards the end of the qualification, which
draws on and assesses knowledge and understanding from across the qualification:
Introduction to Bookkeeping
This unit introduces you to the double-entry bookkeeping system, and associated documents and processes. Learners will reach the stage of extracting an
initial trial balance, before any adjustments are made.
Principles of 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 re-drafting the trial balance, following initial adjustments.
Principles of Costing
The purpose of this unit is to give you a basic introduction to costing, building a sound foundation in the knowledge and skills they need for more complex
costing and management accounting units such as Level 3 Management Accounting: Costing and later, Level 4 Management Accounting: Budgeting.
The Business Environment
This unit provides knowledge and understanding of key business concepts and their practical application in the external and internal environment in which
students will work. Students will gain an understanding of the legal system and principles of contract law and an appreciation of the legal implications of
setting up a business and the consequences this may have.

Safety Information
We want to keep you safe while you are at RHACC and as such all on-site classes will have additional hygiene procedures in place, as per government guidelines. Please note that if guidance changes, we may need to make changes to your course, such as reducing numbers attending onsite, or in the event of lockdown, postponing or moving the course online. Please act responsibly and do not attend the class if you display any of the symptoms of Covid-19 or have been in recent contact with someone who has. Please see government advice here.

Entry Requirements

To be eligible for this course you must be 19 or over on 31st August prior to the course start date.

No previous business accounts experience is needed

You will also need to complete a literacy and numeracy screening assessment if you have not achieved GCSE mathematics and English at grade C or equivalent.

You will also be considered if you have recently achieved a level 1 or 2 in Bookkeeping.

First Class Requirements

Paper, pen and calculator

Assessment Methods

All assessments in this qualification are set and marked by AAT, and are computer based
are time limited

To achieve the qualification and to be awarded a grade, you must must pass all the mandatory assessments and the synoptic assessment.

Further Study Options

Accounting AAT Level 3 Advanced Diploma in Accounting. When you have successfully completed the level 2 course you can progress onto the level 3 programme. This level 2 Certificate provides progression to the level 3 Diploma in Accounting and, in turn, the Accounting AAT Level 4 Professional Diploma in Accounting, the latter providing exemptions to the Chartered Accounting bodies awards

The finance, accountancy, business and communications skills developed in the AAT Foundation Certificate in Accounting can lead to employment as:
an accounts administrator
an accounts assistant
an accounts payable clerk
a purchase/sales ledger clerk
a trainee accounting technician
a trainee finance assistant.

Additional Information

You will have to register with AAT; registration fee is £155 ( £105 annual membership and £55 one off admission fee)
Exam fees are included in the tuition fees; however, if you will have to resit an exam, you will be responsible for paying the resit fee.

Textbooks and question bank are also to be bought separately; your tutor will advise you on this on the first day of class.


Remote Learning:
Some of our courses are now delivered through remote learning, including video conferencing (using Microsoft Teams, Zoom, Skype) and email contact with your tutor.

If your course is indicated as an ONLINE COURSE, you will need either a PC (with a camera and microphone), laptop, tablet, smartphone and access to the internet to be able to join the lessons. Lessons will run at the published time – so be ready and set up to join in.

We hope you will enjoy this new approach to learning – many of our learners have commented on how they are enjoying the classes and have improved their IT and digital skills in the process.

Please don't worry if some of this is new to you - you are not alone! See here for guidance on how to use our simple software. If you are experiencing any problems with connection or installing software for your online class please contact our eLearning support team via the Student Intranet Portal: We are here to help you.