AAT Level 3 Advanced Diploma in Accounting (Online & On Campus) - Evening

Course Content

To achieve this qualification students will need to undertake the following units:

• Advanced Bookkeeping
• Indirect Tax
• Final Accounts Preparation
• Management Accounting: Costing
• Ethics for Accountants and Spreadsheets for Accounting (Synoptic Assessment)

Advanced Bookkeeping

on this unit you will learn about non-current assets; extending the trial balance; accruals and pre-payments; irrecoverable and doubtful debts; and inventory valuation.

Final Accounts Preparation

on this unit you will learn about incomplete records; partnership accounting; changing partnerships; and different types of organisations.

Management Accounting

Costing: on this unit you will learn about overheads; costing methods; inventory valuation and losses; budgeting; break even and limiting factors; and discounted cash flows.

Indirect Tax

on this unit you will learn about value added tax (VAT); submitting returns; sanctions and penalties; and using the accounting system to extract relevant data for VAT returns.

Ethics for Accountants

on this unit you will learn about the ethical code for accountants as exemplified in the AAT Code of Professional Ethics and its contents. This unit is assessed within the synoptic assessment only.

Spreadsheets for Accounting

on this unit you will learn skills to analyse data; using formulas, functions, data analysis tools, sorting and filtering; checking data; and presenting data using a range of methods. This unit is assessed within the synoptic assessment only.

All of the units within the Advanced Diploma in Accounting qualification are mandatory. Four units are assessed individually in end-of-unit assessments (computer-based exams), but this qualification also includes a synoptic assessment, sat towards the end of the qualification, which draws on and assesses knowledge and understanding from across the qualification.