AAT Certificate in Bookkeeping (Level 3) - Part-time

This course is perfect if you have achieved a Level 1 and/or a Level 2 Bookkeeping qualification and are looking for a career as a:

• Professional bookkeeper
• Senior bookkeeper
• Accounts manager
• Ledger manager

This course also equips you with UCAS points if you are looking to progress into Higher Education. 

The UCAS points are: 

• Distinction = 28
• Merit = 20
• Pass = 16

You will learn: 

This qualification will develop complex skills and knowledge necessary to work in a bookkeeping role or to progress to higher level accountancy roles or study. Students completing this qualification will become competent in financial processes including accounting principles and concepts, advanced bookkeeping and preparing financial statements. They will also be introduced to business issues regarding payroll and value added tax (VAT), including an understanding of the documents and reports produced on payroll software, timescales for submissions and payments.

Financial Accounting: Preparing Financial Statements

This unit provides students with the skills required to produce statements of profit or loss and statements for financial position for sole traders and partnerships, using a trial balance. Students will gain the double-entry bookkeeping skills needed to record financial transactions into an organisation's accounts using a manual bookkeeping system.

Percentage contribution of this unit to the overall qualification grade: 70%.

Learning outcomes

• Understand the accounting principles underlaying final accounts preparation.
• Understand the principles of advanced double-entry bookkeeping.
• Implement procedures for the acquisition and disposal of non-current assets.
• Prepare and record depreciation calculations.
• Record period end adjustments.
• Produce and extend the trial balance.
• Produce financial statements for sole traders and partnerships.
• Interpret financial statements using profitability ratios.
• Prepare accounting records from incomplete information.

Tax Processes for Businesses

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 & Customs. The unit provides students with the knowledge and skills needed to keep businesses, employers and clients compliant with laws and practices that apply to VAT and payroll.

Percentage contribution of this unit to the overall qualification grade: 30%.

Learning outcomes

• Understand legislation requirements relating to VAT.
• Calculate VAT.
• Review and verify VAT returns.
• Understand principals of payroll.
• Report information within the organisation.

Classes are held every week and additional resources are made available to support independent and follow up study outside of classes - these can be online and/or physical book resources based on your course and level. Evening courses are available on some levels which allow for blended learning where 2 hours of your course is online study.

Additional costs include course materials, the first exam and registration fees for AAT. Any exam re-sits will need to be paid for separately.