Level 2 Foundation Certificate in Accounting

Accounting AAT Foundation Certificate

Course overview

This course is the perfect starting point if you would like to pursue a career in accounting and also for those wishing to work as a bookkeeper. You will learn basic bookkeeping skills including double-entry, how to categorise and analyse costs, how to use Sage software and the basic skills needed to work in accounting and finance. You will be able to work anywhere in the world once you complete your course, as AAT qualifications are held in high regard both at home and abroad.

What will I study?


Level 2 Foundation Certificate in Accounting and Business (Year One)

  • Bookkeeping Transactions
  • Bookkeeping Controls
  • Elements of Costing
  • Using Accounting Software
  • Working Effectively in Finance
  • Introduction to Payroll
  • Introduction to Business and Company Law
  • Business Communications and Personal Skills
  • Developing Lifelong Learning Skills

Level 3 Advanced Diploma (Year Two)

  • Advanced Bookkeeping
  • Final Accounts Preparation
  • Indirect Tax
  • Management Accounting: Costing
  • Spreadsheets for Accounting
  • Ethics for Accountants

How will I be taught and assessed?

This is an exam based qualification with delivery in the classroom and end of unit computerised assessments. A final exam, that covers all units studied, will be completed at the end of the course.  A minimum grade of Pass is required in all assessments to be successful.  A final grade of Pass, Merit or Distinction will be awarded.

Entry requirements

Four GCSEs at grade 4 or above including GCSE English Language and Maths. 

Why study AAT at USP College?

  • All tutors are accountancy qualified.
  • AAT is a recognised and respected qualification in the accounting world, allowing a membership to a professional body.
  • Universal qualification.


Additional Costs

  • Textbooks at a cost of approximately £120 per year; this will allow you to customise your books as required and will give you a reference source that can be used in your future career.
  • Non-programmable calculator and appropriate stationery, including ring binders and lined paper for note-taking.

What could I do next?

You could progress to the Level 4 AAT Diploma as a part-time evening student or as part of an Apprenticeship at USP College. Employers will often agree to sponsor employees to study for the Level 4 Diploma as a part-time evening student, if you wish to continue your studies when you enter employment.

Alternatively, you can study an Accounting/Finance based degree at university taking degrees in Accounting/Finance or take further professional examinations leading to Chartered Accountant status.

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