The AAT Foundation Certificate Level 2 is suited to people who are new to
accounting and finance and unqualified accounting staff who want to enhance
their foundation knowledge and skills and those looking to change their
The awarding body for this qualification is AAT (Association of Accounting
By the end of the course learners will have completed 5 online examinations and covered:
1. 'Bookkeeping Transactions', which includes: how to process book-keeping transactions for financial documents such as invoices and credit notes, also receipts and payments. Write up and balance the Cash Book, Bank Book and Petty Cash Book, also extract a Trial Balance.
2. 'Bookkeeping Controls,' which includes: how to use journals, prepare and reconcile control accounts and the bank account.
3. 'Elements of Costing', which includes: a range of techniques to cost material, labour and overheads. Consider budgetary control system by comparing actual costs with budgeted c