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Introduction of AAT Level 3 Course

The AAT Level 3 Diploma in Accounting offers technical training in accounting and is ideal for anyone wishing to pursue a career in accountancy or finance.
The purpose of the Level 3 Diploma in Accounting course online is to provide students with the specialist knowledge and skills required to progress to employment in an accounting or finance role, or to further study in accountancy and finance.
This qualification is a progression route for students who have achieved the Level 2 Certificate in Accounting. It’s also suitable for those who have already started their journey studying a related subject and are looking to develop their skills in accounting, or for those who have already started working in finance and who have a need and desire to attain formal recognition of their skills.
The AAT Level 3 Diploma in AAT Accounting is suitable for adult students, career changers and 16–19 year old students in full-time education seeking to develop their knowledge and skills in this occupational area.

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 2 Certificate in Accounting 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 provides students with the knowledge and skills needed to understand the role of management accounting in an organisation, and how organisations use such information to aid decision making. Students will learn the principles that underpin management accounting methodology and techniques, how costs are handled in organisations, and why organisations treat costs in different ways. Students will be able to recognise different approaches to management accounting and provide informed and reasoned judgements to guide management. They will also learn how to apply these principles and appreciate why effective management accounting is crucial to any organisation. Students will learn the techniques required for dealing with direct costs and revenues, and with the treatment of short-term overhead costs. They will also learn the techniques required for decision making, using estimates of costs, revenues and cashflow. Students will learn to carry out procedures as they would in a real-world organisation’s finance function including: undertaking budgetary overhead apportionments and producing recovery rates, carrying out basic variance and cost-volume-profit (CVP) analysis, calculating changes in forecast unit costs and profits, calculating working capital measures, producing simple budgets, monitoring cash flow and reporting accounting information. Students will be required to use spreadsheets when making calculations, manipulating and analysing data, reporting, and forecasting. Skills such as the use of formulas, functions, data analysis tools, sorting and filtering will be vital within accountancy to enable students to perform complex calculations quickly and accurately. After analysis, the data needs to be comprehensively checked and then presented using a range of methods, for example as a structured spreadsheet with pivot tables and charts. 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.
This unit provides students with an understanding of the business, its environment and the influence that this has on an organisation’s structure, the role of its accounting function and its performance. Students will examine the purposes and types of businesses that exist, and the rights and responsibilities of key stakeholders. Students will learn what the micro- and macro-economic environments are and the impact and influence that changes in these environments can have on performance and decisions. This will include an understanding of the basic business law relating to the preparation of financial statements for different types of entities. Students will learn about the concepts of risk, types of risk and risk management for a business. Students will understand the importance of professional ethics and ethical management, and how the finance function interacts with other key business functions to enhance operational efficiency. Students will learn the core aspects of the ethical code for accountants and will apply these principles to analyse and judge ethical situations which could arise in the workplace. They will also understand how acting ethically stems from core personal and organisational values, as well as understanding the legal and regulatory framework for anti-money laundering. The role of the accountant is changing. This change is particularly driven by emerging technologies, so students will learn about types of technological changes that affect the accounting profession and the impact of these on performance, data analysis and accounting processes. An important skill for accountants is being able to analyse, understand and interpret information gathered and communicated in different formats. Students will understand the use of and impact of big data, the key features of blockchain, artificial intelligence (AI) and cloud accounting. Students will gain the skills required to visualise and interpret data to support understanding and decision making for businesses.

Why Choose the AAT Level 3 Certification in Accounting Qualification?

The AAT Level 3 Diploma in Accounting (Q2022) Course is a potential route into employment with a globally recognised qualification accrediting the skills and knowledge required by employers. On completion, students can successfully undertake a role in finance. It can also be a stepping-stone to further education, with students progressing onto the Level 4 Diploma in Professional Accounting. It may be suited to students studying part-time alongside employment or to those already working in finance. This qualification will also suit those looking to gain the skills required to move into a career in finance as it provides a clear pathway towards a successful career in accounting and finance.

Is there any Entry Requirements for AAT Level 3 Training?

AAT does not set any entry requirements for the AAT Level 3 Diploma in Accounting (Q2022) Course 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 Accounting and/or the Level 2 Certificate in Bookkeeping. Prior attainment of other business or finance studies would also be beneficial.

What Does Qualification Covers?

The Level 3 Diploma in Accounting covers a range of essential and complex accounting tasks, including maintaining cost accounting records and the preparation of reports and returns. Key themes have also been introduced throughout the suite of accounting qualifications including technology, ethics, sustainability and communication.
The purpose of this qualification is to ensure that students are well prepared to progress into a career in business, finance or professional accountancy, or into further education. Students will learn and develop skills needed for financial processes, including accounting principles and concepts, advanced bookkeeping and preparing financial statements. They will also understand the business environment, technology used in finance and accounting, business issues regarding payroll and value added tax (VAT) (which may be known by another name in other countries), issues in business, management accounting techniques, ethical principles and sustainability considerations for accountants.

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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