AAT • LEVEL 3
Certificate in
Bookkeeping.
Develop more advanced bookkeeping skills in financial statements, double-entry bookkeeping, VAT and payroll—designed for learners progressing into professional bookkeeping and higher-level accounting roles.
Level 3
AAT bookkeeping qualification
2 Units
6–12 Months
AATQB Pathway
Eligible for bookkeeping membership
COURSE INTRODUCTION
ADVANCE BOOKKEEPING
Build the expertise needed for professional bookkeeping work.
The AAT Level 3 Certificate in Bookkeeping develops complex bookkeeping skills and knowledge for learners who want to work in bookkeeping roles or progress to higher-level accountancy study.
The qualification covers accounting principles, advanced bookkeeping, financial-statement preparation, VAT and payroll processes.
Financial Statements
Prepare statements for sole traders and partnerships.
Advanced Bookkeeping
Apply accounting principles and complex double-entry techniques.
VAT
Understand VAT legislation, calculations and returns.
Payroll
Understand payroll principles, reports and compliance.
WHAT YOU'LL LEARN
Two units. Advanced bookkeeping capability.
Financial Accounting: Preparing Financial Statements
Develop advanced double-entry bookkeeping skills and prepare financial statements for sole traders and partnerships.
- Accounting principles for final accounts preparation
- Advanced double-entry bookkeeping
- Acquisition and disposal of non-current assets
- Depreciation calculations
- Period-end adjustments
- Trial balance production and extension
- Financial statements
- Profitability-ratio interpretation
- Incomplete accounting records
Tax Processes for Businesses
Understand and support VAT and payroll processes that influence the daily operations of businesses.
- VAT legislation requirements
- VAT calculations
- Review and verify VAT returns
- Payroll principles
- Internal reporting
ACCOUNTING WORKFLOW
Prepare. Adjust. Comply. Report.
01
Prepare
Build accurate accounting records and prepare financial information from trial balances.
02
Adjust
03
Comply
Support VAT and payroll processes in line with relevant business requirements.
04
Report
CAREER PATHWAYS
Progress into professional bookkeeping roles.
Professional Bookkeeper
Maintain financial records and support clients or organisations with bookkeeping activities.
Senior Bookkeeper
Handle more complex bookkeeping, reconciliations and financial-recording responsibilities.
Accounts Manager
Oversee accounts processes, records and finance operations.
Ledger Manager
Manage ledger functions and ensure transaction records are accurate and controlled.
ENTRY REQUIREMENTS
Flexible entry, with stronger bookkeeping readiness recommended.
Who Can Start?
AAT states that students can start with any qualification depending on existing skills and experience. A good standard of English and maths is recommended.
Experience & Exemptions
Learners with previous relevant finance or accounting qualifications may be eligible for exemptions from some AAT assessments. AAT also provides its Skillcheck to help identify the right starting point.