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Introduction of AAT Level 3 Course

The AAT Level 3 Certificate in Bookkeeping develops existing skills and knowledge to an advanced level for anyone wishing to pursue a career in bookkeeping.
This qualification offers progression for students who already have bookkeeping knowledge, either to gain employment in a bookkeeping role or to progress to further study. This qualification is suitable for those who have completed the Level 2 Certificate in Bookkeeping and may help students already working in a bookkeeping role to progress by offering them formal recognition of their skills.

Course Duration

6 - 12 months

Time Commitment

6 - 8 hours per week

Tutor Support

Phone, email, video call

Pay by Instalments

Interest free instalments

Multi Award Winning

AAT Training Provider

Pass Promise

Tutoring until you pass

Assessment Criteria

Three units are assessed individually in end-of-unit assessments. This qualification also includes a synoptic assessment that draws on and assesses knowledge and understanding from across a number of units.

Tutor Support

You will be allocated a personal AAT tutor who will guide you throughout the course.
We have a team of tutors who are here to help and if your personal tutor is not available they will be happy to help and keep the marking turnaround prompt. They are qualified, experienced, patient and effective communicators so you will find that you will build a good student/teacher relationship with them all.
When studying with us you will find the staff friendly and helpful with a great support network for students. You will receive constructive feedback, guidance and support. You will also receive a personal timetable to follow which structures your whole coursework for you which can be flexible to suit your pace of study.

AAT Level 3 Certificate in Bookkeeping Syllabus – Course Units

This unit provides students with the skills required to produce statements of profit or loss and statements of financial position for sole traders and partnerships using a trial balance. In employment, students may be required to prepare a portion of, or all, the final accounts and this unit will give them the theoretical knowledge needed to complete that task. It will also allow them to understand how final accounts have been produced, either manually or automatically through use of accounting software. Students will gain the double-entry bookkeeping skills required to record financial transactions into an organisation’s accounts using a manual bookkeeping system. They will take this forward to carry out adjustments, ensuring that the accounts conform to the accruals basis of accounting. Students will understand depreciation, where the loss of value of a non-current asset during a period is reflected in the profit figure for that period. They will also learn to account for allowances for doubtful receivables where account is taken of the likelihood that not all credit customers will pay in full. These adjustments are regularly carried out by employers to ensure accounts give a more accurate view of both the profitability and the financial stability of the organisation. By developing an awareness of how the final accounts are used, and by whom, students will appreciate how to produce useful accounting records, sometimes from incomplete information. They will learn about the format of both the statement of profit or loss and the statement of financial position. Students will also learn how to use their double-entry bookkeeping skills to analyse and correct errors that have been made in the ledgers. Students will also be required to check the accuracy of the balances on key accounts within the accounting system by carrying out reconciliations with independent documents, such as bank statements. Accounting ratios to assess the profitability of sole traders will also be introduced, allowing students to interpret financial statements more effectively. The application of ethical principles is threaded throughout this unit. All work must be carried out with integrity, objectivity and a high degree of professional competence.
This unit explores tax processes that influence the daily operations of businesses and is designed to develop students’ skills in understanding, preparing, and submitting Value Added Tax (VAT) returns to HM Revenue and Customs (HMRC). The unit provides students with the knowledge and skills that are needed to keep businesses, employers and clients compliant with laws and practices that apply to VAT and payroll. Students will learn about legislation and the importance of maintaining their technical knowledge through monitoring updates. For VAT, students will understand the registration and deregistration rules, including signing up for Making Tax Digital (MTD), and the rules relating to specialist VAT schemes. Students will be able to recognise different types of supplies and calculate VAT correctly, understanding the importance of the rules relating to the recovery of input VAT and the sanctions and penalties for inaccuracies, omissions and failure to make submissions and payments within the correct timescales. Students will be able to verify the accuracy of calculations, invoices and tax points, and will learn about the correction of errors. When learning about the content of the VAT return, students will understand how to apply special rules when goods and services are imported and exported out of the UK and the European Union (EU), and how to extract the appropriate data to complete VAT returns. In relation to payroll, students will understand the processes for businesses involved in calculating pay and deductions and the content of documents and reports produced on software, along with the timescales for submission and payment. The application of ethical principles is threaded throughout this unit. All work must be carried out with integrity, objectivity and a high degree of professional competence. There must be due care with regards to confidentiality about any personal data being processed and, from a business protection aspect, with the correct approach to professional behaviour. Students will understand how to communicate VAT and payroll matters to relevant individuals and organisations.

Why Choose the AAT Level 3 Certification in Bookkeeping Qualification?

At Level 3, AAT offers both the AAT Level 3 Certificate in Bookkeeping and the AAT Level 3 Diploma in Accounting.
Students may wish to choose the AAT Level 3 Certificate in Bookkeeping to focus solely on developing their bookkeeping skills in order to progress quickly to employment or to focus on becoming a bookkeeper. Students may also wish to start with this qualification before progressing to complete the Level 3 Diploma in Accounting in order to gain a wider knowledge of accountancy.

In developing this qualification, AAT has carried out extensive consultation with and received input from a wide variety of stakeholders, including industry experts, employers and training providers. AAT qualifications benefit from being globally recognised and they are valued by leading employers, from small high street firms to large accountancy businesses. They offer students flexible study options, with over 500 AAT Approved training providers around the world.

Is there any Entry Requirements for AAT Level 3 Training?

AAT does not set any entry requirements for the AAT Level 3 Certificate in Bookkeeping qualification.
However, for the best chance of success, we recommend that students begin their studies with a good standard of English and maths. Accountants work at the very heart of a business and are expected to be able to communicate information clearly and appropriately to a given audience. Ideally, students should have completed the Level 2 Certificate in Bookkeeping. Prior attainment of other business or finance studies would also be beneficial.

What Does Qualification Covers?

The purpose of the Level 3 Certificate in Bookkeeping is to ensure that students have the advanced bookkeeping skills necessary to work in a bookkeeping role or to progress to higher level accountancy.

This qualification comprises two mandatory units (210 guided learning hours in total):
• Financial Accounting: Preparing Financial Statements
• Tax Processes for Businesses
A student completing this qualification will develop the skills needed for financial processes including accounting principles and concepts, advanced bookkeeping and preparing financial statements. They will also understand business issues regarding payroll and value added tax (VAT) (which may be known by another name in other countries). All of this will be learned in the context of the ethical issues that a bookkeeper may encounter in their professional life.
The two units are assessed individually through computer based end of unit assessments.
The bookkeeping skills developed by studying this qualification will enable a student to seek employment with confidence and/or to progress to the next level of learning.

What will this qualification lead to?

The accountancy and business skills developed by studying this qualification will enable a student to seek employment with confidence and/or to progress to the next level of learning. A student completing this qualification will develop skills in double-entry bookkeeping and will understand how to use journals, control accounts and a trial balance. Students will also gain an understanding of accounting software packages, how to process financial information in accordance with company procedures and schedules, and how to provide information to colleagues, suppliers and/or customers as required.

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