AAT Level 3 Diploma in Accounting

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About the course

The AAT Level 3 Diploma in Accounting is the intermediate level of the AAT Distance Learning Accounting qualification. It offers technical training in accounting and its main purpose is to provide students with specialist knowledge and skills to gain employment in an accounting role and / or the opportunity to progress to further qualification in accountancy or a related field. The (AQ2013 Syllabus) consists of six separate units outlined below with the key topics listed for each:

Accounts Preparation

Understanding accepted principles of accounting and double-entry bookkeeping
Understanding accounting methods of recording non-current assets
Accounting for purchase of non-current assets
Accounting for depreciation and adjustments
Accounting for disposal of non-current assets
Preparing and extending the trial balance



Prepare Final Accounts for Sole Traders and Partnerships

Understanding the process involved in preparing final accounts
Preparing accounting records from incomplete information
Producing final accounts for sole traders
Understanding partnerships' legislative and accounting requirements
Preparing a statement of profit or loss appropriation account
Preparing a financial position statement relating to a partnership



Costs and Revenues

Understanding an organisation's costing systems
Recording and analysing cost information
Apportioning costs to organisational requirements
Analysing budget deviations and reporting these to management
Using information gathered from costing systems to assist decision making.



Indirect Tax

Understanding VAT regulations
Completing VAT returns accurately and on time
Understanding VAT penalties and adjusting for previous errors
Communicating VAT information



Professional Ethics

Understanding principles of ethical working
Understanding ethical behaviour when working with internal and external customers
Understanding when and how to take appropriate action following suspected ethical codes breaches
Understanding the ethical responsibility of finance professionals in promoting sustainability



Spreadsheet Software

Using a spreadsheet to enter, edit and organise numerical and other data
Selecting and using appropriate formulae and data analysis tools and techniques
Presenting, formatting and publishing spreadsheet information.

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