AAT Level 3 Certificate in Bookkeeping

The AAT level 3 bookkeeping certificate offers complex bookkeeping skills. It prepares you to perform higher-level accounting or bookkeeping roles. Also, it provides your study with excellent progression.

Further, this level 3 bookkeeping equips you with bookkeeping freelancing and self-employment skills. This level 3 bookkeeping certificate has two mandatory units. It includes Financial Accounting: Preparing Financial Statements and Tax Processes for Businesses to learn:

  • Accounting principles and concepts
  • Advanced Bookkeeping
  • Financial statements preparation
  • Business issues: payroll and value-added tax (VAT)

The AAT Level 3 bookkeeping qualification completion qualification qualifies you to become an AAT bookkeeping member (AATQB). Also, you can apply to become an AAT Licensed Bookkeeper if you want to start your own bookkeeping business with this qualification.

Why study at KBM?

Over three decades of contribution have made KBM a centre of accounting and bookkeeping excellence. We helped thousands of people become capable bookkeepers and accountants. Hence, joining KBM ensure your success; our AAT pass rate is over 97%.

KBM will provide essential bookkeeping competency skills and practical bookkeeping training. It aids your job role capability to work independently. We will train you at our ACCA Gold Level Chartered and Certified Accountants and Registered Auditors firm. Also, you will practice on our actual client files to gain workplace confidence.

Our tutors, trainers, and Chartered and Certified accountants will help you practically learn accountancy and bookkeeping. We blend the AAT bookkeeping qualification with our extensive practical accountancy training to develop your competence.

Also, we essentially focus on digital accounting. You will learn to use Sage, QuickBooks, XERO, and Advanced Excel. KBM has a panel of Pro Advisors. They dedicatedly help you learn computerised accounting, every employer's demand.

KBM is the AAT-approved training provider, offering qualifications and training across London and Birmingham. Also, we have the AAT assessment venue. Hence, you will experience a one-window solution, including study, practice, and exam appearance.

Our accountancy training and support guarantee your success. We continue to support you even after your training completion. KBM provides the following support to its students and professionals:

  • High-level online and classroom-based learning assistance
  • Blended learning, a perfect study and a practical combination 
  • High-quality AAT exams and assessments preparation 
  • CPD Certification support to become the AAT Member with all AAT levels integration
  • Free e-portfolio to track your performance and training with integration into AAT modules
  • E-portfolio booking solution for your booking at our North, West and East London and Birmingham KBM training centres
  • Weekend and evening sessions
  • Three certificates provision (AAT, CPD and a computerised accounting certificate from one software like XERO, SAGE, or QuickBooks
  • Job market information with interview and CV preparation assistance and job hunting tips

Distance learning and online delivery

We keep our students and professionals' flexibility at the top. Our distance learning solution provides liberty in your study completion. You can achieve your programme at your pace to your targeted completion date.

Our distance learning and online delivery provide enormous flexibility. We provide free AAT study, practising material, and assignments. Also, our online learning solution works tremendously. However, the online study requires following our class schedules.

Our dedicated tutors massively help your support distance and online learning through our student portal. Our IT professionals and support staff provide prompt support on issues if any.

Entry requirements

You can start with any existing qualification. However, a good English and Math standard essentially improve your the best success chances. Like other qualifications, you will sign up with AAT, where KBM will assist you effectively.


The AAT level 3 bookkeeping certification adequately prepares for various senior-level bookkeeping and accounting jobs. At this programme completion, you can apply for multiple senior positions, including:

  • Ledger Manager
  • Accounts Manager
  • Senior Bookkeeper
  • Accounts Administrator
  • Professional Bookkeeper

With the level 3 bookkeeping certification completion, you can pursue level 4 qualifications. Also, you become eligible to apply for AAT bookkeeping member (AATQB) and AAT Licensed Bookkeeper at completion.

Annual salary range

Salaries basis include location, working sectors, and experience, making them variable. This AAT Certificate in Bookkeeping Level 3 makes you earn between £18,000 and £35,000 annually.

Completion time

This AAT level 3 qualification requires only two months. However, it further depends on your study method, schedule and options.

AAT Certificate in Bookkeeping Level 3 Syllabus

The AAT level 3 bookkeeping qualification offers valuable complex skills and knowledge. It helps you prepare for work in a bookkeeping job role alongside progression to higher level accountancy roles or further study.

It offers accounting principles and concepts, advanced bookkeeping and financial statements preparation learning. Hence, you will gain high-level financial processes knowledge. Also, you will acquire payroll and value-added tax (VAT) understanding.

The AAT Certificate in Bookkeeping Level 3 syllabus includes the following two mandatory units:

  • Financial Accounting: Preparing Financial Statements
  • Tax Processes for Businesses

Financial Accounting: Preparing Financial Statements

You will learn how to prepare sole traders' and partnerships' profit or loss statements reflecting an organisation's financial position. It will help you learn to utilise a trial balance. Also, you will gain double-entry bookkeeping skills.

Also, you will learn a manual bookkeeping system; these skills help record financial transactions into an organisation's accounts. This level 3 bookkeeping unit outcomes include:

  • Final accounts preparation by applying accounting principles
  • Advanced double-entry bookkeeping principles
  • Acquisition and non-current assets disposal implementation procedures
  • Depreciation calculations preparation and recording
  • Period end adjustments recording
  • The trial balance producing and extending
  • Sole traders' and partnerships' financial statements preparation
  • Financial statements interpretation using profitability ratios
  • Accounting records preparation from incomplete information

Tax Processes for Businesses

You will gain valuable tax process knowledge that influences daily business operations. It will develop your understanding, preparing and submitting value-added tax (VAT) returns to HMRC.

Also, you will understand how to keep businesses, employers and clients' VAT and payroll compliant with laws and practices. At completion, you will become capable through the following outcome:

  • VAT legislation requirements' understanding
  • VAT calculation
  • VAT returns reviewing and verifying
  • Payrolls principals understanding
  • Information reporting within an organisation

Course assessments

This course completes with the two mandatory unit synoptic assessments. The AAT externally assesses you via computer-based assessments (CBAs) using the following methods:

  • Wholly computer-based, result on the spot
  • Wholly human-based, result in 6 weeks
  • Partially, computer and human-based results in 6 weeks

Also, the AAT assessments are:

  • Time-limited 
  • Under controlled conditions
  • Set and marked by the AAT
  • At the AAT assessment venue, KBM has its AAT-approved assessment venue to benefit you

Assessments scheduling

You will sit for your assessments when you're well-prepared. We will assist you in assessments' availability and schedule. Further, you will sit at a specific time during the year. The synoptic assessments measure your different topics' connections and understanding covered under the qualification.


You must be successful in the assessments; the AAT considers grades based on your performance across the qualification. Unit assessments provide marks for overall qualification grades calculation; these are:

  • Pass
  • Merit
  • Distinction


The CBAs provide total flexibility because of no re-sits numbers restriction. It will help if you attempt the assessments when you are ready. Furthermore, you must consult your result with your tutor for appropriate revision before attempting the assessment retaking. Also, it fully helps in improving your grades.

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