AAT Level 3 Certificate in Bookkeeping and Ethics

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About the course

Our AAT Level 3 Certificate in Bookkeeping and Ethics is awarded by the Association of Accounting Technicians. This course is designed to ensure you obtain a sound knowledge of bookkeeping, developing the necessary practical skills to understand all areas of the subject.

This qualification aims to expand the skills and knowledge of students who are already experienced bookkeepers or those who have already qualified on the AAT Level 2 Accountancy course.

It covers accounting principles and concepts, preparing financial statements for sole traders and partnerships and providing students an advanced level of knowledge of spreadsheets software. This qualification will also ensure students understand the importance of ethics and sustainability in the modern organisation. To achieve the AAT Level 3 Certificate in Bookkeeping & Ethics, you need to complete the four units outlined below:

Unit 1: Accounts Preparation (ACPR)

The Accounting System
Double Entry Bookkeeping
Balancing Accounts and the Trial Balance
Financial Statements - The Extended Trial Balance
Accruals and Prepayments
Depreciation of Non-current Assets
Irrecoverable Debts and Allowance for Doubtful Debts
The Rules of Accounting
Accounting for Capital Transactions
Control Accounts
The Journal and Correction of Errors



Unit 2: Preparing Final Accounts for Sole Traders and Partnerships (FSTP)

Preparing Financial Statements
Incomplete Records Accounting
Sole Trader Financial Statements
Partnership Financial Statements
Changes in Partnerships


To achieve the AAT Level 3 Certificate in Bookkeeping & Ethics, you need to complete the four units outlined below:

Unit 1: Accounts Preparation (ACPR)

The Accounting System
Double Entry Bookkeeping
Balancing Accounts and the Trial Balance
Financial Statements - The Extended Trial Balance
Accruals and Prepayments
Depreciation of Non-current Assets
Irrecoverable Debts and Allowance for Doubtful Debts
The Rules of Accounting
Accounting for Capital Transactions
Control Accounts
The Journal and Correction of Errors



Unit 2: Preparing Final Accounts for Sole Traders and Partnerships (FSTP)

Preparing Financial Statements
Incomplete Records Accounting
Sole Trader Financial Statements
Partnership Financial Statements
Changes in Partnerships



Unit 3: Spreadsheet Software (SDST)

Spreadsheet Basics
Formatting the Spreadsheet Data
Advanced Formatting
Spreadsheet Functions
Sorting, Checking and Importing Data
Statistical Functions and Charts
Pivot Tables and Workbook Management



Unit 4: Professional Ethics (PETH)

Principles of Professional Ethics
Sustainability
Codes of Conduct and Organisational Values
Confidentiality and Handling Client Money
Professional and Technical Competence
Objectivity and the Resolution of Ethical Conflict
Threats and Safeguards to Fundamental Ethical Principles
The Legal and Regulatory Environment

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