AAT Foundation Certificate in Accounting

Cornwall College Camborne | Saltash | St Austell LEVEL: 2 Accounting

During the AAT Level 2, you will learn finance administrator skills e.g. double entry bookkeeping, basic costing principles, and purchase, sales and general ledgers. You will develop the necessary knowledge and skills to enable you to understand and use a cost recording system within an organisation, including its use for recording or extracting data and using spreadsheets to provide information on budgeted income and expenditure.


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Ideal if:

You would like to gain an insight into bookkeeping and accountancy. The AAT Foundation Certificate in Accounting is suitable for anyone interested in a new career or developing an existing career.

You’ll need:

5 GCSEs grades A-C or relevant work experience.



You’ll learn:

The fundamental knowledge required of financial and cost accounting to progress to studying both in more depth at Level 3. It also includes units designed to ensure that you gain the necessary skills to work in an accounting environment.

Units include:

  • Bookkeeping Transactions - This unit looks in more detail at the cash book and petty cash book and introduces the reconciliation of control accounts. You will also be required to make adjustments through the journal and re-draft the initial trial balance once adjustments have been made.
  • Bookkeeping Controls - Deals with documents that are sent to and from organisations, and to code and file those documents appropriately. You will need to know how to make entries in sales, purchases and returns day books, and to transfer those totals, and cash book and petty cash book totals, to the sales, purchases and general ledgers.
  • Work Effectively in Finance - This unit is about gaining a range of transferable skills which will enable you to work effectively within an accounting environment. This will include gaining an insight into how your role interacts with others and how you are expected to communicate within business with effective results.
  • Using Accounting Software- This unit is about using a computerised accounting application to input and process data for business transactions including sales and purchases, receipts and payments, and to prepare management and period end reports.
  • Elements of Costing- You will learn to recognise the need to build a sound foundation in costing to give you the relevant knowledge and skills to take forward as well as the importance of the costing system as a source of information for internal management decision making as contrasted with financial accounting which looks outwards.


To gain an overall understanding of the underpinning skills required to work in an accounting role and the areas you might wish to specialise in.

You’ll love:

The opportunity to develop the skills and knowledge for a variety of accountancy based roles and identify the various career pathways that will open for you.

You’ll go on to:

AAT Level 3 Advanced Diploma in Accounting, gaining a nationally recognised qualification.


Business School
Business School



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*Courses listed on this website are indicative of the subject, nature and level of study. The college reserves the right to alter specific qualifications titles, awarding bodies and levels of qualification, which can change in year. Any cost may also vary, based on personal funding eligibility.