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The AAT Foundation Certificate is a qualification offered by the Association of Accounting Technicians (AAT) and is designed for individuals who are new to accounting or who have limited experience in accounting. The qualification covers the basic principles and practices of accounting, including bookkeeping, financial statements, and accounting software.

The AAT Foundation Certificate is a level 2 qualification and is equivalent to a GCSE. It is a popular choice for those who wish to pursue a career in accounting or finance, as it provides a solid foundation for further study and career development.

The qualification is divided into two units:

1. Bookkeeping Transactions – This unit covers the basic principles of bookkeeping, including double-entry bookkeeping, the use of journals and ledgers, and the preparation of trial balances.

2. Bookkeeping Controls – This unit covers the principles of internal control, including the use of bank reconciliations, petty cash systems, and the preparation of VAT returns.

To achieve the AAT Foundation Certificate, candidates must successfully complete both units and pass the associated exams. The exams are computer-based and are held at AAT-approved test centres.

Overall, the AAT Foundation Certificate is an excellent starting point for those who are interested in pursuing a career in accounting or finance, as it provides a solid foundation of knowledge and skills that can be built upon in further study and professional development.

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