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Online Distance Learning Course

AAT Level 2 Foundation Certificate in Accounting


What’s included

  • 18 months unlimited tutor support & marking
  • Eagle Study Buddy learning guide
  • Osborne tutorial and work books
  • Instant access to e-learning environment
  • AAT registration, exam and invigilator fees not included

Try For Free

You can try our Level 2 demo for free, which includes samples of: the Study Buddy, the e-learning module, and the textbook

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About the course

Do you want to gain a solid understanding of accounting? Would you like to learn and develop the key skills required of accountants around the world? The AAT Level 2 Foundation Certificate in Accounting is the perfect starting point to begin your accounting journey.

  • Our Level 2 2016 assessment pass rate: 98% (national average: 90%)

Entry requirements

You don’t need any previous qualifications or accountancy experience to begin studying AAT Level 2. Anyone, from school leavers to career changers, can start the qualification. However, you must have a good standard of English literacy and basic maths skills. We also recommend that you register with AAT before starting this course so you can receive your AAT student number, which enables you to enter for assessments.

By the end of the AAT Level 2 course in accounting you will be able to confidently process daily business transactions in a manual and computerised bookkeeping system. This course provides comprehensive coverage of the traditional double-entry bookkeeping system which underpins accounting processes world-wide.

Bookkeeping Transactions

  • Double-entry bookkeeping skills
  • Using business documents
  • Applying discounts and VAT
  • Processing customer and supplier transactions
  • Processing receipts and payments
  • Using a cashbook and petty cashbook
  • Extracting a trial balance


Bookkeeping Controls

  • Using controls in a bookkeeping system
  • Using and reconciling control accounts
  • Using the journal and suspense account
  • Correcting errors in the system
  • Reconciling the bank


Elements of Costing

  • Understanding a costing system
  • Using cost recording techniques
  • Comparing budgeted and actual costs


Work Effectively in Finance

Using personal skills to work effectively in finance

Using Accounting Software

Record bookkeeping transactions using a Sage computerised accounting package

Are you comfortable studying independently in your own time? This distance learning course lets you set your own pace and work towards your preferred completion date in a way that suits your lifestyle. We’ll provide you with AAT approved study materials and you’ll get support from your personal Eagle mentor to guide you through the learning process.

The course is assessed by a combination of unit assessments and one synoptic assessment.

Unit assessment

A unit assessment only tests knowledge and skills taught in that unit. At Level 2 accounting they are:

  • Available on demand, mostly all year round
  • Scheduled by and sat at AAT approved assessment venues
  • Mostly marked by the computer providing instant assessment results
  • Marked by AAT assessors where indicated*


Synoptic assessment

The synoptic assessment is an end of course assessment which tests a variety of knowledge and skills from several units. At Level 2 accounting it is:

  • Attempted once the unit assessments have been achieved
  • Available on demand, mostly all year round
  • Scheduled by and sat at AAT approved assessment venues

Getting your results

Assessment results are available in your MYAAT account within 24 hours for computer marked assessments. For those assessments marked by AAT assessors, you can expect to receive your results at a later date (timescales may vary and will be published on the AAT website).


To be awarded the AAT Level 2 Foundation Certificate in Accounting qualification you must achieve at least a 70% competency level in each unit assessment and in the synoptic assessment.


You can resit an assessment to improve your grade. Results from the assessment with the highest marks will be used to calculate your final grade. There are no resit restrictions or employer engagement requirements for any fee paying student on any of our AAT courses.

AAT approved venues

You can search for your nearest venue here.

Once you’ve passed Level 2, you can work in roles such as an accounts payable clerk, accounts officer, payroll administrator, and a finance assistant, with salaries of up to £23,000. If you want to progress further, you can study AAT Level 3 Advanced Diploma.

AAT Level 2 Certificate in Accounting costs £599 and includes 18 months’ worth of support from your Eagle Advisor and all course materials*.

Monthly Payment Plans:

You can pay for this course in full or choose to pay in equal monthly installments. Simply select your preferred option when you place your order.

  • 2 months: £299.50 per month
  • 4 months: £149.75 per month
  • 6 months: £99.83 per month
  • 12 months: £49.92 per month


You are required to become a member of the Association of Accounting Technicians (AAT) to fulfill your qualification. Fees associated with admission and exam fees are in addition to the cost of the course and payable direct to the AAT.

  • AAT Admission Fee: £44
  • AAT Annual Student Membership Fee (UK): £94
  • AAT Annual Student Membership Fee (International): £85
  • AAT Assessment Fees: £225 (for 5 modules at £45 each)
  • Assessment Centre Invigilation/Administration Fees: £150 (for 5 modules at £30 each)

*Material delivery costs to UK Mainland are in addition to the course cost:

  • Within the UK, postage is £6
  • To Europe, postage is £25
  • Rest of the world is £45

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