Level 2 Foundation Certificate Accounting (AAT)

Start date(s):
13 Sep 2021
1 year
Level 2
Course Code:
Study Mode:
Part Time
Attendance Type:
Attendance Pattern:
Daytime, Evening
Awarded by:
AAT (Association of Accounting Technicians)
Framwellgate Moor Campus
Course costs:
Full Cost Course - £1290


Course details may be subject to change

This course is designed to provide you with a range of skills and knowledge of basic accounting principles and techniques, from costing and double entry bookkeeping to computerised accounting.

It is ideal for those who are new to finance or for those wanting a career change.

You will attend college for one day or one evening per week where a tutor will provide guided learning, and support you in class. Professional accounting text books are essential to complement your study.

You will have five computer-based examinations to take which are spread throughout the academic year. These are set and marked by AAT.

If you are aged 16-19 and wish to complete this qualification, you must do so as part of an apprenticeship programme.
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This qualification will prepare you for junior and entry level accounting roles. It delivers a solid foundation in finance administration - covering areas such as double entry bookkeeping, to basic costing principles, and using accounting software.


  • 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.
  • 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.
  • Elements of Costing - Students will understand the importance of the costing system as a source of information for internal management decision making.
  • Working Effectively in Finance - This unit will help students to develop the professional skills and behaviours needed in the workplace. While this unit is set in the context of the finance function, these skills are transferable to many other working environment.
  • Using Accounting Software - This unit provides students with the knowledge and skills needed to carry out typical bookkeeping transactions and tasks using accounting software. In the modern business environment, processing data and information into accounting software is a necessary task in most finance roles. This unit teaches students the practical steps for processing accounting information electronically and will allow students to reinforce their understanding of the sequence in which bookkeeping tasks are carried out.


Day and time of study will be confirmed before the start of your course.

Teaching & assessment

This course includes lectures, seminars and exam practice. Each of the AAT units are assessed through external exams. The assessments are set and marked by AAT. They are computer based, and each exam has a specific time limit. The exams must be taken at an approved centre or venue under controlled conditions. Students will be provided with an overall grade for the qualification (Pass, Merit, or Distinction).

Maths and English

Maths and English skills are essential for the workplace and university. If you have not achieved a new grade 9-4 or do not hold an A* to C in GCSE maths or English, your study programme at college will include teaching that will support you to progress your skills in these subjects. If you achieved a grade 3 or hold a D in either maths or English, you will re-sit your GCSE qualification with us. If your grade was lower than a 3, or your qualification is below a D, you will study Functional Skills to enhance your maths and English skills. Even if you have already achieved a grade 4 or above, or hold a A* to C, we will continue to develop your skills and help you progress further.

You could progress to AAT Level 3 Advanced Diploma in Accounting at New College Durham.

Meet our students

Charlotte McDonald

Charlotte’s employer recommended that she studied at New College Durham for her apprenticeship.  Having previously studied there, Charlotte knew what a great college it was.

What else?

The AAT website provides some good resources and practice assessments which can be used to help you during the course. Visit AAT


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Fees and funding

Find out more about course fees and financial support for UK, EU and non-EU students, plus how to pay your fees.

Additional Costs

Course fees include AAT membership and your first exam. You will be required to purchase text books and will be charged for any re-sit exams.

Interview Instructions

You will be invited into the College for an informal discussion.

Entry Criteria

There are no formal entry requirements. However, it is important that you have basic numeracy, literacy and IT skills before you start the qualification. Competence in accounting depends upon an ability to deal with figures and communicate effectively.