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AAT Level 2: Foundation Certificate in Accounting

Online based course with interactive live tutor support



£695 inc VAT
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One-off payments or Interest-free payment plans are available throughout the course with a...

Study method
Distance Learning with live classes
3 months, Part-time
AAT Foundation Certificate in Accounting - Level 2
Regulated qualification What's this?
Additional info
  • Tutor is available to students
  • TOTUM card is available to purchase separately What's this?

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Obtain an outstanding professional accountancy qualification to gain employment or promotion within the finance and accounting industry. Most students start at this level with no or only limited accounts knowledge.

Why study Distance Learning Plus - Live Online with McArthur Morgan?

  • Qualify within 3 months (fast-track) or 6 months (standard) compared to traditional distance learning courses

  • Completion rates are better than traditional distance learning courses - we regularly achieve 100% pass rates

  • Obtain better grades (merits and distinctions) compared to traditional distance learning courses

  • Total wrap around care from start to finish from our team of tutors and customer support staff alike

  • We are a dedicated AAT Training provider - this makes us specialists at delivering the AAT qualification.

  • Enjoy the benefits of a structured classroom course to ensure focus on your studies to keep on track

  • Includes all the pre-recorded materials from our 'On Demand' Online distance learning course together with full access to the live recordings as well

  • Networking opportunities with your peer group and with McArthurMorgan clients

  • Full range of study materials delivered to your home or office

  • Full tutor support up to 10pm, 7 days a week.

  • All our tutorials are delivered by highly experienced, fully qualified tutors ensuring you gain a thorough understanding of how accountancy and taxation works in the real world, not just to pass the AAT exam.

  • Zero travel time and zero travel costs getting to and from a physical classroom

The Foundation Certificate in Accounting can lead to employment as:

  • Accounts administrator
  • Accounts assistant
  • Accounts payable clerk
  • Purchase ledger clerk
  • Sales ledger clerk
  • Trainee accounting technician
  • Trainee finance assistant


AAT Foundation Certificate in Accounting - Level 2

Regulated by Ofqual


The units of this level are:

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


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

Learning Outcomes

  1. Understand financial transactions within a bookkeeping system
  2. Process customer transactions
  3. Process supplier transactions
  4. Process receipts and payments
  5. Process transactions through the ledgers to the trial balance

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.

Learning Outcomes

  1. Understand payment methods
  2. Understand controls in a bookkeeping system
  3. Use control accounts
  4. Use the journal
  5. Reconcile a bank statement with the cash book

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.

Learning Outcome

  1. Understand the cost recording system within an organisation
  2. Use cost recording techniques
  3. Provide information on actual and budgeted costs and income

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.

Learning Outcomes

  1. Set up accounting software
  2. Process sales and purchases transactions
  3. Process bank and cash transactions
  4. Perform period end routine tasks
  5. Produce reports

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.

Learning Outcomes

  1. Understand the finance function within an organisation
  2. Use personal skills development in finance
  3. Produce work effectively
  4. Understand corporate social responsibility (CSR), ethics and sustainability within organisations

Who is this course for?

  • This course is aimed at anybody wanting an accounting qualification or aspiring to become an accountant.
  • The AAT qualification is designed to give you a solid base of accounting principles and skills to build on throughout your career.

  • The qualification is right up-to-date and a great way to stand out in your company or the job market.

  • You may see it as a way of entering the world of accountancy and finance, in the whole range of professions from bookkeeper to financial or management accountant or auditor.

  • You may want to learn more about the theories underpinning your current job role.

  • You may see it as an invaluable aid to career progression.

  • You may have many years’ financial experience and now want a formal qualification.


Be able to speak english and comfortable with basic maths.

Career path

The Foundation Certificate in Accounting can lead to employment as:

  • Accounts administrator
  • Accounts assistant
  • Accounts payable clerk
  • Purchase ledger clerk
  • Sales ledger clerk
  • Trainee accounting technician

Following completion of the AAT Level 2 you can study towards the Advanced (Level 3) and the Professional (Level 4) Diplomas. This allows you to prepare accounts/ give tax advice to clients

Questions and answers


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What does study method mean?

Study method describes the format in which the course will be delivered. At Reed Courses, courses are delivered in a number of ways, including online courses, where the course content can be accessed online remotely, and classroom courses, where courses are delivered in person at a classroom venue.

What are CPD hours/points?

CPD stands for Continuing Professional Development. If you work in certain professions or for certain companies, your employer may require you to complete a number of CPD hours or points, per year. You can find a range of CPD courses on Reed Courses, many of which can be completed online.

What is a ‘regulated qualification’?

A regulated qualification is delivered by a learning institution which is regulated by a government body. In England, the government body which regulates courses is Ofqual. Ofqual regulated qualifications sit on the Regulated Qualifications Framework (RQF), which can help students understand how different qualifications in different fields compare to each other. The framework also helps students to understand what qualifications they need to progress towards a higher learning goal, such as a university degree or equivalent higher education award.

What is an ‘endorsed’ course?

An endorsed course is a skills based course which has been checked over and approved by an independent awarding body. Endorsed courses are not regulated so do not result in a qualification - however, the student can usually purchase a certificate showing the awarding body’s logo if they wish. Certain awarding bodies - such as Quality Licence Scheme and TQUK - have developed endorsement schemes as a way to help students select the best skills based courses for them.