AAT Bookkeeping Courses | AAT Qualifications

Level 3 Diploma in Accounting

AAT Level 3 is an intermediate level of AAT qualification in accounting. This course equips students with the skills and knowledge they need to work competently in finance, accountancy, or bookkeeping role.

After completion of AAT Level 3, the students also have the opportunity to progress their studies with AAT Level 4 Diploma in Accounting and acquire full membership of the AAT.

Accounts Preparation

  • Understanding accepted principles of accounting and double-entry bookkeeping
  • Understanding accounting methods of recording non-current assets
  • Accounting for purchase of non-current assets
  • Accounting for depreciation and adjustments
  • Accounting for disposal of non-current assets
  • Preparing and extending the trial balance

Prepare Final Accounts for Sole Traders and Partnerships

  • Understanding the process involved in preparing final accounts
  • Preparing accounting records from incomplete information
  • Producing final accounts for sole traders
  • Understanding partnerships' legislative and accounting requirements
  • Preparing a statement of profit or loss appropriation account
  • Preparing a financial position statement relating to a partnership

Costs and Revenues

  • Understanding an organisation's costing systems
  • Recording and analysing cost information
  • Apportioning costs to organisational requirements
  • Analysing budget deviations and reporting these to management
  • Using information gathered from costing systems to assist decision making.

Professional Ethics

  • Understanding principles of ethical working
  • Understanding ethical behaviour when working with internal and external customers
  • Understanding when and how to take appropriate action following suspected ethical codes breaches
  • Understanding the ethical responsibility of finance professionals in promoting sustainability

Spreadsheet Software

  • Using a spreadsheet to enter, edit and organise numerical and other data
  • Selecting and using appropriate formulae and data analysis tools and techniques
  • Presenting, formatting and publishing spreadsheet information.

Indirect TaxOpen

  • Understanding VAT regulations
  • Completing VAT returns accurately and on time
  • Understanding VAT penalties and adjusting for previous errors
  • Communicating VAT information

Level 4 Diploma in Accounting

Mandatory Units

Financial Statements

  • Understanding the regulatory framework underpinning financial reporting
  • Understanding key features of published financial statements
  • Drafting a limited company’s statutory financial statements
  • Drafting consolidated financial statements
  • Interpreting financial statements using ratio analysis


  • Preparing budgets and income and expenditure forecasts
  • Assessing budgetary impact of internal and external factors
  • Using budgetary control to improve organisational performance

Financial Performance

  • Collating and analysing cost information from various sources
  • Measuring performance and managing costs appropriately
  • Making suggestions for improving financial performance by monitoring and analysing information
  • Preparing performance reports for management

Internal Control and Accounting Systems (project unit)

  • Understand the role of accounting within an organisation
  • Understand the importance and use of internal control systems
  • Evaluate the accounting system and identify areas for improvement
  • Conduct an ethical evaluation of the accounting systems
  • Conduct a sustainability evaluation of the accounting system
  • Make recommendations to improve the accounting system

Note: This project includes the submission of a 4000-5000 word report based on an AAT case-study scenario.

Optional Units (Choose two of the following):

Cash Management

  • Using statistical techniques and financial information to prepare income and expenditure forecasts
  • Preparing cash to monitor an organisations cash flow
  • Managing cash balances effectively              
  • Investing surplus funds, observing organisational policies

Credit Control

  • Understanding relevant legislation and impact on credit management
  • Using information from various sources to grant customers' credit within organisational guidelines
  • Using a range of techniques for debt collection
  • Monitoring and controlling credit supply

Business Tax

  • Completing Corporation Tax returns and supporting computations for incorporated businesses
  • Understanding the impact of legislation and legislative changes
  • Understanding tax law and its implications for incorporated/unincorporated business
  • Understanding capital assets

Personal Tax

  • Calculating income from all sources and identifying taxable and non-taxable items
  • Applying current legislation to calculate tax payable on income
  • Accounting for Capital Gains Tax according to current legislation
  • Preparing accurate computations and complete relevant parts of self-assessment tax returns
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