AAT Level 2 Foundation Certificate in Accounting (Online & On Campus) - Evening

Course Content

To achieve the qualification students will need to undertake the following units:

• Bookkeeping Transactions
• Bookkeeping Controls
• Elements of Costing
• Using Accounting Software
• Work Effectively in Finance/Synoptic Assessment

Bookkeeping Transactions

On this unit you will learn about the accounting system, the accounting equation and double entry bookkeeping; books of prime entry; checking payments and prompt payment discounts; completing and posting the cash book; petty cash; and the trial balance.

Bookkeeping Controls

On this unit you will learn about control account reconciliations and the journal; payroll and simple errors; and bank reconciliations.

Elements of Costing

On this unit you will learn about material and manufacturing costs; overheads; and budgeting and variances.

Working Effectively in Finance

On this unit you will learn about the finance function within an organisation; communicating effectively; personal skills development in finance; and corporate social responsibility in organisations.

Using Accounting Software

On this unit, you will learn and practice how to set up accounting software; process sales and purchase transactions; perform bank and cash transactions; perform period end tasks; and produce reports.

All of the units within the Foundation Certificate in Accounting qualification are mandatory. Four units are assessed individually in end-of-unit assessments (computer-based exams of 2 hours each), 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.