AATFoundation Certificate in Accounting

Study AAT Level 2 Foundation Certificate in Accounting with Learnsignal

In short

The AAT Level 2 Foundation Certificate gives you the bookkeeping and accounting fundamentals every finance career is built on.

6 min read

What Is AAT Level 2?

The AAT Level 2 Foundation Certificate is the entry-level AAT qualification for people new to accounting. You develop practical bookkeeping skills: recording transactions, preparing accounts, understanding VAT, and using accounting software. Typically completed in 6-12 months alongside work.

What You Will Study

Bookkeeping Transactions

Double-entry bookkeeping — recording purchases, sales, payments, and returns in day books, ledger accounts, and trial balance.

Bookkeeping Controls

Bank reconciliations, control accounts, error correction, and petty cash book.

Accounting Software

Using accounting software to process transactions, produce reports, and maintain ledger accounts.

Elements of Costing

Cost classification — direct, indirect, fixed, variable, and semi-variable costs.

Why Learnsignal?

  • Video lectures for every Level 2 unit
  • Practical bookkeeping exercises
  • Mock assessments under timed conditions
  • Unlimited tutor support

Frequently asked questions

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