Accounting aat level 2 foundation certificate

Course Content:
All of the units within the qualification are mandatory.

Four 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:

Bookkeeping Transactions
This unit introduces learners 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.
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.
Elements of Costing
The purpose of this unit is to give learners 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.

Using Accounting Software
This unit provides learners with the knowledge and skills needed to carry out typical bookkeeping transactions and tasks using accounting software. In the modern business environment, processing data and information into accounting software is a necessary task in most finance roles.

Work Effectively in Finance

This unit will help students to develop the professional skills and behaviours needed in the workplace. While this unit is set in the context of the finance function, these skills are transferable to many other working environments.
Assessment Methods:
All assessments in this qualification:
are set and marked by AAT
are computer based
are time limited

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

Unit and synoptic assessments are not awarded grades individually, but the marks achieved in all assessments contribute to the student's overall grade for the qualification.