Foundation Certificate in Accounting AAT

Course Overview

At this level you’ll start to develop your skills in double entry bookkeeping and gain a grasp of management and administrative processes.  You’ll learn basic costing principles, how to use manual and computerised accounting systems and how to work with purchase, sales and general ledgers.

Updated June 2018

Entry Requirements

Ideally, students should have one or two GCSEs Grades A-C. However common sense and an aptitude for numbers and estimation are more important. Open to students of all ages.

Course Delivery

Units include:

Processing book keeping transactions
Unit covers: books of prime entry, coding, double entry bookkeeping system, discount, credit customers, sales invoices and credit notes, payments received, credit suppliers, purchase invoices and credit notes, payments made, ledger transactions, ledger balances and an initial trial balance etc

Control Accounts, Journals and the Banking System
Unit covers: petty cash recording and balancing, cash books, bank reconciliation statements, journals, double entry bookkeeping records, correction of errors, suspense accounts, control accounts, sales, purchase and tax control accounts, banking processes, document retention and storage requirements etc

Basic Costing
Unit covers: business transactions, materials, labour, overheads, direct or indirect costs, costing systems, fixed, variable or semi-variable expenses, stock valuation methods, work-in-progress, budgeted and actual costs, cost and profit centres, coding data etc

Computerised Accounting
Unit covers: accounting data, coding, legal requirements, credit customers, suppliers, data entry errors, organisational procedures, viruses, back ups, Data Protection Act, process transactions etc 

Work Effectively in Accounting and Finance
Unit covers: accounting or payroll functions,  communication skills, working independently, developing skills and knowledge, numeracy and literacy skills, presenting information in appropriate formats, planning and managing your own workload effectively and prioritise tasks, resolving conflicts, impacts of non completion of work, continuing professional development, development needs, etc

All tuition is based around classroom lectures by highly qualified and experienced members of staff. Examinations are on-line assessments.

Progression Opportunities

Students will be able to progress to Association of Accounting Technicians AAT Level 3 on completion of this level. The course also provides a qualification that employers are looking for.


Additional Information

Additional costs include AAT enrolment fee of £40, AAT membership fee of £86, exam fee of £144 and books approx £50

This course can be funded through our Skills for Industry 2 Scheme – please ask for more details.

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Business, Accountancy and Law


Sketty Hall
Course deliverable in Welsh:
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