AAT Level 3 Certificate in Bookkeeping
Aimed at experienced bookkeepers, this Level 3 qualification offers progression for those who already have bookkeeping knowledge at Foundation level, either to secure a bookkeeping role or go on to further study. It covers areas like double entry bookkeeping, financial statements, intermediate spreadsheets and software use.
The course consists of three units:
This unit is the first of two Advanced financial accounting units. It
develops Foundation skills, incorporating advanced bookkeeping and managing
records for non-current assets, in preparation for producing final accounts for
unincorporated organisations.The purpose of this unit is to build on skills and
knowledge learned in the Foundation level accounting units and to develop
bookkeeping skills, taken to an initial trial balance. This is valuable progress
for the student, both in terms of moving towards preparing final accounts and
also in terms of offering employers more technical skills at this stage. The
bookkeeping skills that students have acquired at an earlier stage will be
reinforced and developed.
- Apply the principles of advanced double-entry bookkeeping.
- Implement procedures for the acquisition and disposal of non-current
- Prepare and record depreciation calculations.Record period end
- Produce and extend the trial balance.
Final Accounts Preparation
This Advanced level unit is about preparing final accounts for sole traders
and partnerships, and helping students to become aware of alternative business
organisation structures. This purpose is to provide the background knowledge and
skills that a student needs to be capable of drafting accounts for sole traders
and partnerships, and it provides the background knowledge of the regulations
governing company accounts.A successful student will be able to complete tasks
while being aware of potential ethical issues and know how to report information
effectively. The student should become an accomplished member of the accounting
team who is able to work with little supervision and who can see a financial
picture of the organisation as a whole.
- Distinguish between the financial recording and reporting requirements of
different types of organisation.
- Explain the need for final accounts and the accounting and ethical
principles underlying their preparation.
- Prepare accounting records from incomplete information.
- Produce accounts for sole traders.
- Produce accounts for partnerships.
- Recognise the key differences between preparing accounts for a limited
company and a sole trader.
This Advanced level unit is about indirect tax: specifically, the tax that is
referred to in the UK and throughout this unit as value added tax (VAT). The
unit is designed to develop students’ skills in preparing and submitting returns
to the relevant tax authority in situations where the transactions that have to
be included are relatively routine. However, some non-routine issues are also
- Understand and apply VAT legislation requirements.
- Accurately complete VAT returns and submit them in a timely manner.
- Understand the implications for the business of errors, omissions and late
filing and payment.
- Report VAT-related information within the organisation in accordance with
regulatory and organisational requirements.
Who is this course for?
Students who want to obtain the following roles
- Professional bookkeeper
- Senior bookkeeper
- Accounts manager
- Ledger manager
Units / Modules
Benefits / Skills
Achieve AAT bookkeeping membership
If you successfully complete this qualification you can apply to become an AAT bookkeeping member AATQB
Access higher levels of Accountancy qualifications
Apply for bookkeeping roles
There will be three assessments - one per unit.
When you're studying for an AAT qualification your knowledge and skills will be tested via computer based assessments (CBAs). These are administered by the college and run entirely on PCs or laptops.
CBAs are marked in one of three ways:
- wholly computer marked, and so results will be available automatically
- partially computer marked and partially human marked, and so results will be available within six weeks
- wholly human marked, and so results will be available within six weeks.
Students who want to obtain the following roles
Students who want to progress onto higher level accountancy qualifications
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AAT Level 2 Certificate in Accounting
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The course can be completed in just 20 weeks
The course offers progression onto higher level of study
Students can secure a bookkeeping role with this qualification