AAT Foundation Certificate in Bookkeeping Level 2 – Distance Learning

This qualification is suitable for those already working in finance, those returning to work after a break or those who want to change career and move into finance. The qualification is open to both those who are working and those who are not currently in employment. It also offers progression for students who have started studying accountancy and bookkeeping with AAT.

You will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes. You will be able to check transactions for accuracy, make entries in appropriate books and ledgers and calculate sales invoices and credit notes. You will also cover more complex foundation level bookkeeping procedures, including dealing with VAT, reconciliation and trial balances, and understanding the relationship between the various accounting records. 

Course content

The purpose of the AAT Foundation Certificate in Bookkeeping is to ensure that you get the solid bookkeeping skills necessary for most finance roles. You’ll gain the knowledge and skills required to carry out typical bookkeeping transactions and tasks in two mandatory units (105 guided learning hours). The qualification is composed of two mandatory units, assessed in two end-of-unit assessments:

• Bookkeeping transactions

• Bookkeeping controls.

This distance learning course is designed to support you throughout the level 2 using our online platform (VLE) and AAT syllabus textbooks. In addition you will have access to 3 months support from an AAT tutor by email or phone. Your tutor will agree an assessment plan with you. You will be required to sit two computer based exams within the college or a through provider of your choice.

Please note that you must apply for AAT student membership before starting the course



This course is eligible for Individual Learning Account (ILA) funding. If you are using an ILA to fund/part fund your course, please call 0141 272 3331 to enrol.

Entry requirements (minimum)

AAT does not have any entry requirements for this course. For the best chance of success, however, it is recommended that you begin your studies with a good standard of English and Maths.

You are advised to use the AAT skill-checker before starting the course:


Once you have your results, you should discuss them with the College to agree the most suitable starting qualification for you.

Progression routes

Students completing the AAT Foundation Certificate in Bookkeeping can progress onto the AAT Advanced Certificate in Bookkeeping.

Start date

04 September 2017




Contact us

T: 0141 272 3331
E: training@glasgowclyde.ac.uk


Scottish Charity No. SC021182

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