01865 550 550

Accounting Level 3 Part-time (AAT)

This intermediate-level qualification introduces more complex accounting tasks, such as maintaining cost accounting records and the preparation of reports and returns.

It is ideal if you have already completed the introductory level, or you are already at a more intermediate level and you want to develop your accounting skills.

What do I learn?
Six modules comprise this Level 3 Diploma programme:

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 TRADES 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

INDIRECT TAX
• understanding VAT regulations
• completing VAT returns accurately and on time
• understanding VAT penalties and adjusting for previous errors
• communicating VAT information

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
What do I gain?
You gain a Level 3 Diploma in Accounting.
What do I need?
To do this programme you need:
• AAT Level 2 Certificate in Accounting
OR
• AAT SkillCheck indicating that you are ready to commence the intermediate level. See the AAT website (www.aat.org.uk/qualifications/aat-skillcheck)
What do I gain?
Potential jobs and career paths include:
• Assistant Accounting
• Accounts Payable Clerk
• Bookkeeper
• Credit Controller
• Finance Assistance
• Payroll Supervisor
• Tax Accountant

For further training you can progress to the AAT Level 4 Diploma in Accounting.
What else do I need to know?
In addition to any tuition fee, you will need to purchase a set of text books to support your learning. You also need to become a student member of AAT in order to undertake assessments.

We’ll supply further information when you apply or enquire.