AAT Foundation Certificate in Accounting

L2 Level 2
Full Time
1 September 2025 — 19 June 2026
City Centre Campus, Cardiff
This course is available at other locations or at different start dates/levels.

About this course

The AAT Certificate in Accounting covers a range of foundation accounting and finance skills in five mandatory units (240 guided learning hours). The purpose of this qualification is to ensure that students are well prepared to progress into a business, finance or professional accountancy career or further education.

What you will study

Introduction to Bookkeeping


This unit provides students with an understanding of manual and digital bookkeeping systems, including the associated documents and processes. Students will learn the basic principles that underpin the double-entry bookkeeping system and will learn that digital accounting systems are automating some of the stages in the process.


Principles of Bookkeeping Controls


This unit builds on the knowledge and skills acquired from studying Introduction to Bookkeeping and explores control accounts, journals and reconciliations. It takes students through a number of processes used in bookkeeping that help verify and validate the entries made. These processes enable the student to understand the purpose of control accounts and associated reconciliations. Students will also understand the use of the journal to the stage of redrafting the trial balance, following initial adjustments.


Principles of Costing


This unit gives students an introduction to the principles of basic costing and builds a solid foundation in the knowledge and skills required for more complex costing and management accounting. Students will learn the importance of the costing system as a source of information that allows management to plan, make decisions and control costs. Students should recognise the key differences from a business perspective between costing and financial accounting.


The Business Environment


The business environment is dynamic and is changing considerably as the digital age progresses to facilitate the global nature of business. It is essential that students are aware of the impact that this environment has on organisations, from sole traders to large companies operating in local, national and global markets, and that they are equipped with the knowledge and skills to enable them to work effectively.

Entry requirements

5 GCSE's grade A*- C including Maths and English language or L2 ESOL or IELTS 6.5. You will need to attend an interview and undertake a skills assessment. Mature learners will be assessed on English Language and Maths at interiew. Successful completion of ESOL Level 2 plus with AAT Level 1 Award in Bookkeeping. There is an AAT membership fee of approximately £185 which need to be paid directly to AAT

Teaching and assessment

The teaching assessments for this course is four computer-based assessments.

Important points

  • The College welcomes contact with parents/guardians of students who are under 18.
  • Additional support is available for students with learning difficulties and disabilities.
  • Cardiff and Vale College is committed to inclusion and values diversity. We are determined to promote equality of opportunity and to treat everyone fairly and with respect.
  • Cardiff and Vale College reserves the right to make changes to this course without prior notice.
  • Course fees are subject to change. Your fee will be confirmed prior to enrolment.
  • All courses are accurate at the time of upload or print.
  • Courses can only run if there are sufficient numbers.
  • Please note, if you choose three or more course choices, then you may be referred for a careers appointment first. This does not apply to A Level or GCSE choices.
Key information

Start date

1 September 2025

End date

19 June 2026

Time of day

Day Time

Full Time

18 hours per week

Location

City Centre Campus, Cardiff
Maps & directions

Course code

BSCC2F08
L2

Qualification

AAT Foundation Certificate in Accounting
AAT

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Locations

City Centre Campus, Cardiff
City Centre Campus, Cardiff

City Centre Campus,

Dumballs Road,

Cardiff,

CF10 5FE