AAT Level 3 Certificate in Bookkeeping

The AAT Level 3 Certificate in Bookkeeping progresses on from the Level 2 AAT Foundation Certificate in Bookkeeping. The Level 3 expands your knowledge on accounting fundamentals by covering more advanced knowledge and technical skills in depth. This practical bookkeeping training is structured to develop students' skills while giving you a comprehensive understanding of enhanced accounting principles and the financial processes used in bookkeeping, tax, and payroll work.

1. Financial Accounting: Preparing Financial Statements

In this unit, you'll learn the manual bookkeeping system for advanced double-entry bookkeeping, how to prepare a trial balances to produce financial statements and assess the financial position for sole traders and partnerships. All skills needed in a bookkeeping role or ledger manager role.

You'll master the legislation requirements and accounting principles, financial processes and double-entry bookkeeping skills necessary to record financial transactions and interpret financial statements.

You'll learn the skills needed to implement procedures using advanced bookkeeping skills to record period-end adjustments for sole traders and partnerships. This will include knowing how to record depreciation calculations for non-current assets, record the accounting entries from the payroll software, incomplete information tax processes and VAT returns.

You'll also learn the skills required to calculate profitability ratios to assess a company's financial position

Learning outcomes:

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

This unit has a 70% percentage contribution to your qualification grade and overall qualification grade.

Unit 2: Tax Processes for Businesses

This unit explores tax processes for businesses and the wider business issues they affect during daily operations.

Learners also build the skills required to verify VAT returns to keep clients compliant, produce statements and report information, calculate VAT accurately to meet legislation requirements, and understand the reports produced for VAT and payroll.

Learning outcomes:

• Understand the legislative requirements relating to VAT
• Calculate VAT
• Prepare VAT returns using incomplete information tax processes
• Review and verify VAT returns
• Understand the principles of payroll
• Report payroll information within an organisation

This unit has a 30% percentage contribution to your qualification grade and overall qualification grade.

Upon completing the AAT Level 3 Certificate in Bookkeeping, you'll be eligible to gain AAT Qualified Bookkeeper status (AATQB). As the UK's leading professional body for accounting technicians, AAT gives this membership real industry recognition, enhancing your career prospects and giving you the credentials to work independently or in more senior finance roles.

Your progression options include:

• Start your own bookkeeping practice
• Progress into a professional bookkeeper, accounts manager, or ledger manager role
• Move on to the Level 3 Diploma in Accounting for broader opportunities in finance

Typical salaries for roles linked to this qualification are often in the region of £27,000 to £35,000 per year.

The AAT Level 3 Certificate in Bookkeeping is designed to be completed in 4 to 6 months on average, depending on your personal study pace and prior knowledge.

You will have 12 months of course access time to ensure you have the flexibility and are learning at a comfortable pace for you.

The AAT Level 3 Certificate in Bookkeeping requires you to pass two assessments before earning this advanced bookkeeping qualification. These exams are computer-based and assess the knowledge and skills you've gained throughout the course.

Exam Details

• Financial Accounting: Preparing Financial Statements – 150 minutes
• Tax Processes for Businesses – 90 minutes

Once you've completed your assessments, your raw marks will be converted into a percentage and weighted according to the unit assessment within the qualification, contributing to your final grade.

Passing Scores:

• Distinction: 90–100%
• Merit: 80–89%
• Pass: 70–79%
• Unclassified: 0–69% (or failure to pass one or both assessments)

You can take these exams through remote invigilation via e-Careers or at an AAT-approved exam centre.

To sit your exams, you must first become an AAT student member.

The student membership and exam fees are additional to the course fees. Student membership can be paid to e-Careers when you pay your course fees or directly to AAT.

Each exam fee is paid as and when you book the exam, if you are sitting your exams remotely the fixed exam fee is paid to e-Careers. If you sit at an assessment centre the exam fees vary, typically ranging from about £120 to £150 per exam depending on the exam centre.

At e-Careers, we offer flexible study methods to meet all learning styles so you have the peace of mind that our methods will meet your needs. Our award-winning learning platform is designed for easy, smooth and efficient running of your personal study plan.

You can study at your convenience, with 24/7 access to our user-friendly learning platform via your PC, laptop, or tablet.

If your learning style leads with printed materials, we provide Kaplan study textbooks, so you have an equal opportunity to succeed.

AAs a top, award winning training provider e-Careers, provide all the online resources and support you need to complete the AAT Level 3 Advanced Bookkeeping successfully. You'll receive expert guidance, interactive tools, and comprehensive materials to stay on track throughout your studies.

When you enrol on our Level 3 AAT course, you'll receive:

• Industry leading eLearning – Study anytime, anywhere, and at a pace that suits you.
• Live Online Classes – Join weekly tutor-led sessions to enhance your understanding
• Live and recorded exam preparation sessions.
• Recorded lectures for flexible 24/7 access learning.
• Hard copy Textbooks – Receive Kaplan study textbooks delivered to your door for additional in-depth learning.
• Study Resources – Benefit from digital materials, including lecture workbooks, mock exams, practice papers and flash cards.
• Presentations for highlighted key points
• Tutor Support – Our expert tutors are available to provide personalised guidance and help you grasp every concept effectively.

e-Careers offer multiple interest free instalment plans up to 24 months for maximum affordability.

• 0% Finance available – Spread the cost with flexible plans
• Price-match guarantee.
• Choose a plan that suits your budget and start immediately.

Note: AAT Student Membership and exam fees are separate from the course price

If you have extensive working knowledge of manual double-entry bookkeeping, you are eligible to start your bookkeeping studies at AAT Level 3. This allows you to fast-track to AAT Bookkeeping membership and use the designatory letters of AATQB after your name.

Learners with relevant qualifications from an external awarding body may also be eligible for exemptions from some AAT assessments which can fast track your studies and support progress through the AAT qualification based on your existing skills.

If you wish to progress on to the Advanced Diploma in Accounting Level 3, successful completion of bookkeeping Level 3 qualification will give you exemption from:

• Financial Accounting: Preparing Financial Statements
• Tax Processes for Businesses

Meaning you will only need to complete the following two units:

• Business Awareness
• Management Accounting Techniques