basic | bookkeeping | course

Level 2 AAT Foundation Certificate in Bookkeeping

Would any of your learners benefit from completing a basic bookkeeping course?

This qualification aims to equip your learners with the key financial skills modern businesses are currently looking for. They will develop their knowledge of bookkeeping, including recording financial transactions using double entry bookkeeping, reconciling a bank statement to the cash book and journal adjustments.

Upon completion of this basic bookkeeping course, your learners could progress on to the Level 3 Advanced Certificate in Bookkeeping.


Unit 1: Bookkeeping Transactions

In this unit your learners will learn about the double entry bookkeeping system and the associated documents and processes. They will gain an understanding of financial transactions within a bookkeeping system as well as the processing of customer and supplier transactions, receipts and payments. Learners will also gain an understanding of processing transactions through the ledgers to the trial balance.

On completion of this unit, learners will sit a computer-based test at a local centre of their choice.

Unit 2: Bookkeeping Controls

This unit will enable your learners to understand payment methods, controls in a bookkeeping system and control accounts, and provide them with an understanding of using the journal and how to reconcile a bank statement with the cash book.

On completion of this unit, learners will sit a computer-based test at a local centre of their choice.

Key Information

Course Length 105 hours
Awarding Body AAT
Learning Method(s)

Online learning
materials with
online assessment



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