Syllabus for the AAT Bookkeeping Level 3 course

  • What is included?
  • Prerequisites
  • Financial Options
  • Career Path
  • How it works
  • Who are the AAT?
AAT Level 2 Certificate in Accounting
Courses / Bookkeeping / AAT / AAT Level 3 Bookkeeping Course / Syllabus for the AAT Bookkeeping Level 3 course

The AAT Level 3 Certificate in Bookkeeping (Advanced) will teach you more complex and advanced bookkeeping concepts and skills. You’ll also continue learning about spreadsheets and other software that will be useful in a bookkeeping role. Topics covered include depreciation calculations and financial statements.

We translate the syllabus that the AAT sets into a combination of activities, classes, and other content to ensure you get the best learning experience possible. During the course you will take three computer-based assessments, which will be held at an approved exam centre.

The AAT Bookkeeping Level 3 qualification consists of three units:

1. Advanced Bookkeeping
Be able to use a sub-divided accounting system to prepare trial balances and reconciliations, comprise the valuation of inventory, prepare accounts for irrecoverable debts and understand the disposal of non-current assets.

  • Principles of advanced double-entry bookkeeping
  • Procedures for the acquisition and disposal of non-current assets
  • Depreciation calculations
  • Period-end adjustments
  • Producing and extending the trial balance

2. Final Accounts Preparation
Understand the key differences between preparing accounts for a limited company and a sole trader. Learn how to prepare accounts for different business types, record changes in the structure of a partnership and prepare final accounts from incomplete records.

  • The financial recording and reporting requirements of different types of organisation
  • Final accounts and the accounting and ethical principles underlying their preparation
  • Preparing accounting records from incomplete information
  • Accounts for sole traders
  • Accounts for partnerships

3. Indirect Tax
Discover further elements to VAT legislation governing costs and learn how to prepare a VAT tax return.

  • VAT legislation requirements
  • Completing VAT returns and submitting them in a timely manner
  • Understanding the implications for the business of errors, omissions and late filing and payment
  • Reporting VAT-related information within the organisation in accordance with regulatory and organisational requirement

Also included in your course is a free Xero Advisor Certification short course. You will learn the basics of using Xero's cloud-based accounting software, giving your CV another edge in a competitive job market.

Key course information:

  • Accredited by the Association of Accounting Technicians (AAT)
  • Level 3 qualification - comparable to an A level qualification
  • Three computer-based exams taken at an external test centre
  • Typically complete in around 7 months
  • Free Xero Advisor certification
Get Course Information