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AAT Level 2 Bookkeeping Course

AAT Level 2 Foundation Certificate in Bookkeeping



The AAT Foundation Certificate in Bookkeeping provides an entry point for anyone wishing to start a career in accountancy or finance. It may also support career progression for those already in employment by formally recognising their skills in manual bookkeeping. 

Manual bookkeeping underpins all accountancy and finance roles. Studying the AAT Foundation Certificate in Bookkeeping helps students to develop a strong foundation of bookkeeping knowledge and skills needed to work in accountancy and finance or to go on to study higher-level bookkeeping or accountancy. Students completing this qualification will be able to confidently carry out typical bookkeeping transactions and tasks. 

This qualification is suitable for those already working in finance, those returning to work after a break or those wishing to change career. It also offers progression for students who have started studying accountancy and bookkeeping with AAT. 

Studying this qualification will give students confidence in manual bookkeeping. This may support them in entering employment or in improving their career prospects. The qualification may help students to enter a financial administration role, help them to gain a promotion or give them the skills to support the financial processes within their own business.

Are there any prerequisites for this qualification?

AAT does not set any prerequisites for the study of the AAT Foundation Certificate in Bookkeeping. However, for the best chance of success, we recommend that students begin their studies with a good standard of English and maths. 

What does the qualification cover? 

Students will gain the knowledge and skills needed to carry out typical bookkeeping transactions and tasks in two mandatory units. The qualification is composed of two mandatory units, assessed in two end-of-unit assessments: 

  • Bookkeeping Transactions 
  • Bookkeeping Controls. 

A student completing this qualification will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes. Students will be able to check transactions for accuracy, make entries in appropriate books and ledgers, and calculate sales invoices and credit notes. They will also cover more complex Foundation level bookkeeping procedures, including dealing with VAT, reconciliation and trial balances, and will develop their understanding of the relationship between the various accounting records. 


Students must successfully complete two unit assessments to achieve this qualification. 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. 

How long is the course?

This qualification will take approximately 12 weeks to complete, but this will depend on the study method and course timetable.

The estimated learning hours for this course is 105 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 160 hours. This includes learning hours and any independent study and unsupervised learning. 

What can this qualification lead to?

The 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. A student completing this qualification will develop the underpinning skills required in all accountancy and finance roles. They will use bookkeeping skills to confidently perform accounting transactions and understand how to process financial information in accordance with set procedures and schedules. 

The AAT Foundation Certificate in Bookkeeping can lead to further study in bookkeeping or accountancy or to employment as: 

  • A clerical assistant 
  • A trainee bookkeeper 
  • An accounts clerk 
  • A finance assistant 
  • An accounts administrator

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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