
AAT 2 Foundation

At this level you’ll start to develop your skills in double entry bookkeeping and gain a grasp of management and administrative processes. You’ll learn basic costing principles, how to use manual and computerised accounting systems and how to work with purchase, sales and general ledgers.
Ideally, students should have one or two GCSEs Grades A-C. However common sense and an aptitude for numbers and estimation are more important. Open to students of all ages.
Units include:
Basic Accounting I
Unit covers: books of prime entry, coding, double entry bookkeeping system, discount, credit customers, sales invoices and credit notes, payments received, credit suppliers, purchase invoices and credit notes, payments made, ledger transactions, ledger balances and an initial trial balance etc
Basic Accounting II
Unit covers: petty cash recording and balancing, cash books, bank reconciliation statements, journals, double entry bookkeeping records, correction of errors, suspense accounts, control accounts, sales, purchase and tax control accounts, banking processes, document retention and storage requirements etc
Basic Costing
Unit covers: business transactions, materials, labour, overheads, direct or indirect costs, costing systems, fixed, variable or semi-variable expenses, stock valuation methods, work-in-progress, budgeted and actual costs, cost and profit centres, coding data etc
Computerised Accounting
Unit covers: accounting data, coding, legal requirements, credit customers, suppliers, data entry errors, organisational procedures, viruses, back ups, Data Protection Act, process transactions etc
Work Effectively in Accounting and Finance
Unit covers: accounting or payroll functions, communication skills, working independently, developing skills and knowledge, numeracy and literacy skills, presenting information in appropriate formats, planning and managing your own workload effectively and prioritise tasks, resolving conflicts, impacts of non completion of work, continuing professional development, development needs, etc
All tuition is based around classroom lectures by highly qualified and experienced members of staff. Examinations are on-line assessments.
Students will be able to progress to Association of Accounting Technicians AAT Level 3 on completion of this level. The course also provides a qualification that employers are looking for.
Additional costs* include AAT enrolment fee of £36, AAT membership fee of £80, exam fee of £150 and books approx £50
* These costs are to be confirmed
This course can be funded through our Modern Apprenticeship Scheme – please ask for more details.
Paul Sizer on 01792 284097
| Keys | |||
|---|---|---|---|
![]() | Enrol online for this course | ![]() | Interview required |
![]() | Online enrolment is currently disabled | ![]() | This course is only enrollable in person |
| Conc | Concession Fee | ||
















