AAT Foundation Certificate in Bookkeeping Level 2

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University Centre Leeds

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This Level 2 qualification delivers the skills and essential knowledge to manage books effectively. It includes manual double entry bookkeeping, and associated documents and processes, up to trial balance standard.

Course Information

The course consists of two units:

Bookkeeping Transactions

This unit introduces students to the double-entry bookkeeping system and the associated documents and processes. Students will reach the stage of extracting an initial trial balance, before any adjustments are made.

It provides students with the skills necessary to operate a manual double-entry bookkeeping system and provides a strong foundation for progression to more advanced manual and computerised activities.

Learning outcomes

  • Understand financial transactions within a bookkeeping system.
  • Process customer transactions.
  • Process supplier transactions.
  • Process receipts and payments.
  • Process transactions through the ledgers to the trial balance.

Bookkeeping Controls

This unit is about control accounts, journals and methods of payment. It takes students through reconciliation processes and the use of the journal to the stage of redrafting the trial balance, following initial adjustments.

It covers more complex Foundation level bookkeeping procedures, which will enable students to develop their understanding of the relationship between the various accounting records and consolidate their knowledge of double-entry bookkeeping. Students will gain the confidence they need to perform well in the workplace and the unit will prepare them for greater responsibility.

Learning outcomes

  • Understand payment methods.
  • Understand controls in a bookkeeping system.
  • Use control accounts.
  • Use the journal.
  • Reconcile a bank statement with the cash book.

Who is this course for?

Students who want to obtain the following roles

  • Clerical assistant
  • Trainee bookkeeper
  • Finance assistant
  • Accounts administrator

Units / Modules

See above detail on units studied

Benefits / Skills

Access higher levels of Accountancy qualifications Apply for junior bookkeeping roles including fast track route to the AAT Advanced Diploma in Accounting

Entry Requirements

Most students will start at Foundation level. For the best chance of success we recommend that students begin their studies with a good standard of English and maths. Students will be interviewed by the programme team on application. Students who have already got some accounting experience can test their knowledge with the AAT Skillscheck - available on the AAT website

Career Progression

Students who want to obtain the following roles

  • Clerical assistant
  • Trainee bookkeeper
  • Finance assistant
  • Accounts administrator

Students who want to progress onto higher level accountancy qualifications

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Course Details


12 Weeks

Study Type

Part time

Start Date


Course Code


Course Facts

Labour Market

The course can be completed in just 12 weeks

Extra Curriculum

The course offers progression onto higher level of study


Students can secure a junior bookkeeping role with this qualification

University Centre Leeds

Leeds City College
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