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AAT Level 2 Foundation Certificate in Accounting


The AAT Foundation Certificate in Accounting is an ideal starting point for anyone wishing to pursue a career in accountancy or finance. The purpose of this qualification is to offer accounting knowledge and skills needed to progress either to employment or to further study. 


Level 2 will prepare you for junior and entry level accounting roles. It delivers a solid foundation in finance administration - covering areas such as double entry bookkeeping to basic costing principles and using accounting software. 

A student completing this qualification will develop accountancy skills in double-entry bookkeeping and basic costing, as well as gaining an understanding of purchase, sales and general ledgers. Students will learn to use accounting software and to develop the professional skills and behaviours needed to contribute effectively in the workplace. Working in accountancy requires good communication skills, IT skills and an understanding of the business environment, all of which are covered by this qualification.


Are there any prerequisites for this qualification?

Most students will start with this qualification. It is suitable for school leavers, as well as for adults returning to work after taking sabbatical or for anyone wishing to change career.

AAT does not set any prerequisites for the study of the AAT Foundation Certificate in Accounting. However, for the best chance of success, we recommend that students begin their studies with a good standard of English and maths. Accountants work at the very heart of a business and are expected to be able to communicate information clearly and appropriately to a given audience. 


What does the qualification cover? 

The AAT Foundation Certificate in Accounting covers a range of foundation accounting and finance skills in five units:

  • Bookkeeping Transactions 
  • Bookkeeping Controls 
  • Elements of Costing 
  • Work Effectively in Finance
  • Using Accounting Software 

All of the units within the qualification are mandatory. Four units are assessed individually in end-of unit assessments, but this qualification also includes a synoptic assessment that students will sit towards the end of the qualification. The synoptic assessment draws on and assesses knowledge and understanding from across the course. 



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. In some assessments, questions will require a written answer, and this is particularly so in the synoptic assessments.


How long is the course?

This qualification will usually take around one year to complete, but this will depend on the study method and course timetable. It may be possible to complete this qualification in as little as six months.

The estimated learning hours for this course is 240 hours. This includes lectures, tutorials or supervised study. Although this is not compulsory for all learners; some students may need more or less support to achieve this qualification. 

It is recommended that the total qualification time is 340 hours. This includes learning hours and any independent study and unsupervised learning. 


What can this qualification lead to?

The accountancy skills developed by studying this qualification will enable a student to seek employment with confidence and/or to progress to the next level of learning.

The finance, accountancy, business and communications skills developed in the AAT Foundation Certificate in Accounting can lead to employment as (but not limited to): 

  • An accounts administrator 
  • An accounts assistant 
  • An accounts payable clerk 
  • A purchase/sales ledger clerk  
  • A trainee accounting technician  
  • A trainee finance assistant

The accountancy and finance knowledge developed in this qualification is also the underpinning knowledge needed for the higher-level accountancy and financial skills developed in the AAT Advanced and Professional Accounting Qualifications: 

  • AAT Advanced Diploma in Accounting (Level 3)
  • AAT Professional Diploma in Accounting (Level 4)

AAT qualifications are recognised and valued by employers as vocational and technical qualifications that effectively prepare students for the world of work in accountancy and finance roles.

Sepera College has a variety of study methods available, giving you the flexibility to choose what best suits you and your lifestyle:

Online – Self-study

If you are a self-starter and like to study at your own pace, our online self-study structure is perfect for you. As an online student, you will have full unlimited access to tutorials, lectures and video content on the Sepera Student Panel.  

This option gives you the flexibility to pick and choose when to study, perfect for those always on the go!

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Online - Webinar Courses

If you want to study remotely but still want to participate in classes, then our webinar course is the ideal solution for you. Our distance learning programme allows you to acquire all relevant knowledge from specialists at the comfort of your own home. 


After purchasing the course, you will receive a link to access weekly classes where you will be able to interact with the tutor as if you were sitting in the classroom with them. 


Webinar lessons will commence at an allocated time each week. The session begins with a lecture delivered by a tutor and moves on to discussions and group activities, ensuring you understand the material. Each webinar is recorded and posted to the Sepera Student Panel for you to access and review at a later date – perfect for revision!


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Classroom Based Courses

Traditional classroom courses held in our Training Centre in London on weekends. Students will be provided with e-books and will have unlimited access to the Sepera Student Panel to view tutorials, lectures and video content. Students can also participate in weekly webinars. 


Due to the unforeseen pandemic and government guidelines, we are unable to currently provide this service. If you are interested in online private one-to-one tuition, please contact a member of our team who will be happy to arrange this.

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Module Assessments

Alternatively, you can simply pay for the cost of sitting a module examination with us:

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The AAT Accounting qualification provides the perfect pathway to a successful career in finance and accountancy. We are one of the UK’s leading AAT providers and offer students a unique mix of practical expertise with vital theoretical teaching. Whether you’re a school-leaver, re-training or returning to work, our courses offer the ideal route into accountancy.

Sepera College, 28-29 The Broadway, no:1 Ealing Broadway, London, W5 2NP

+44 (0) 203 865 7964

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