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AAT Book Keeping Level 2

Programme Description



An entry point for anyone wishing to start a career in accountancy or finance. It may also support career progression for those already in employment by formally recognising their skills in manual bookkeeping. This course helps students to develop a strong foundation of bookkeeping knowledge and skills needed to work in accountancy and finance or to go on to study higher-level bookkeeping or accountancy. This qualification is suitable for those already working in finance, those returning to work after a break or those wishing to change career. The qualification is open to those who are working and those who are not currently in employment. It also offers progression for students who have started studying accountancy and bookkeeping with AAT.


Programme Features



A student completing this qualification will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes. Students will be able to check transactions for accuracy, make entries in appropriate books and ledgers, and calculate sales invoices and credit notes.

They will also cover more complex Foundation level bookkeeping procedures, including dealing with VAT, reconciliation and trial balances, and will develop their understanding of the relationship between the various accounting records.

The AAT will require all students to register with the Professional Body. Restrictions to membership may apply. More information is available at www.aat.org.uk.


Progression & Employment



A student completing this qualification will develop the underpinning skills required in all accountancy and finance roles. They will use bookkeeping skills to confidently perform accounting transactions and understand how to process financial information in accordance with set procedures and schedules. The AAT Foundation Certificate in Bookkeeping can lead to further study in bookkeeping or accountancy or to employment as:

• a clerical assistant

• a trainee bookkeeper

• an accounts clerk

• a finance assistant

• an accounts administrator


Programme Content



The purpose of the AAT Foundation Certificate in Bookkeeping is to ensure that students have the solid bookkeeping skills necessary for most finance roles.  The qualification is composed of two mandatory units, assessed in two end-of-unit assessments:

• Bookkeeping Transactions

• Bookkeeping Controls.

Employers also contribute to the development of AAT qualifications. A student who passes an AAT assessment is passing a test of real workplace skills, set in a real workplace context and reviewed by practitioners and industry experts.


Programme Assessment



The assessments in this qualification are computer based with a time restriction.Students will be presented with a range of question types and formats in the assessment. These may include multiple-choice questions, numeric gap-fill questions, or question tools that replicate workplace activities, such as making entries in a journal.


Programme Entry Requirements



AAT does not set any prerequisites for the study of the AAT Foundation Certificate in Bookkeeping. However, for the best chance of success, we recommend that students begin their studies with a good standard of English and Maths.