AAT Level 2: Foundation Certificate in Accounting (Online)

Bookkeeping Transactions

• This unit introduces students to the double-entry bookkeeping system and the associated documents and processes.
• This unit 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.
• The cash book and petty cash book are also covered in this uni

Bookkeeping Controls

• This unit is about control accounts, journals and methods of payment.
• This unit covers more complex Foundation level bookkeeping procedures.
• Students will develop the ability to prepare the value added tax (VAT) control account as well as the sales and purchases ledger control accounts, including reconciliation with the sales and purchases ledgers.

Elements of Costing

• The purpose of this unit is to give students a basic introduction to costing.
• A student successfully completing this unit will be an effective member of the costing function within the accounting team.
• This unit covers the nature of cost and how it is used in a costing system.

Using Accounting Software

• This unit provides students with the knowledge and skills needed to carry out typical bookkeeping transactions and tasks using accounting software.
• On completion of this unit, students will have the practical ability to enter accounting transactions into accounting software and to perform bank reconciliations accurately.

Work Effectively in Finance

• This unit will help students to develop the professional skills and behaviours needed in the workplace.
• Students will understand the work of the finance function and why that work is important to an organisation.