Bookkeeping - Level 3 Certificate

The AAT Certificate in Bookkeeping offers progression for those who already have bookkeeping knowledge at the Foundation level, either to gain employment in a bookkeeping role or to further their career. This qualification is suitable for those who have completed the AAT Foundation Certificate in Bookkeeping or who already work in a bookkeeping role. On completion of this qualification, you will have an understanding of advanced bookkeeping principles and concepts, preparation of financial statements for sole traders and partnerships, and the issues around indirect tax (VAT in the UK) in business. This is a day-release programme and is suitable for 19+ learners.

The Level 3 Certificate in Bookkeeping consists of two main units:

Financial Accounting: Preparing Financial Statements (FAPS)

You'll learn how to apply the principles of advanced double-entry bookkeeping and how to prepare period-end adjustments, have incomplete information, and how to extend the trial balance. You will also learn how to manage non-current assets, from acquisition to disposal of them, and how to prepare Sole Traders and Partnerships financial accounts.

Tax Processes for Businesses (TPFB)

You'll learn how to calculate VAT, review and verify Making Tax Digital (MTD) VAT returns, and apply VAT legislation requirements. You will also learn how to report VAT-related information and study the implications of errors, late filing, and payments.

You must

• Be aged 19+
• Achieved a Foundation Certificate in Bookkeeping Qualification 
• Achieved an equivalent qualification of the above
• English and Maths GCSE at grades 4 and above or the equivalent FS Level 2 in both English and Maths

All applicants must have an initial assessment and interview to confirm that the course is suitable for them.

• Financial Accounting: Preparing Financial Statements - 2.5 hours computer-based exam
• Tax Processes for Businesses - 90 minutes computer-based exam

Students will be required to pay a one-off registration fee of £90 to the Awarding body. This one-off fee is for access to the qualification for its lifetime, typically four to five years. Students will be required to purchase textbooks for the two units of study. Textbooks can be purchased from a number of publishers and information will be provided on enrolment.

On successful completion of AAT Level 3 Certificate in Bookkeeping, learners can progress on to the following:

• Level 3 Certificate in Accounting

or

• Level 4 Diploma in Professional Accounting

Once you achieve the AAT Level 3 Certificate in Bookkeeping you should aim to apply for Accounts Clerk, Account Manager, or Bookkeeper roles.