AAT Level 3 Certificate in Bookkeeping and Ethics

How is the Course Structured?

The AAT Level 3 Certificate in Bookkeeping and Ethics course is divided into following comprehensive units:

Accounts Preparation - Unit Reference Number: R/504/3910 (9 credits)

• Understand generally accepted accounting principles and concepts
• Understand the principles of double entry bookkeeping
• Understand the accounting methods used to record non-current assets
• Account for the purchase of non-current assets
• Account for depreciation
• Account for the disposal of non-current assets
• Account for adjustments
• Prepare and extend the trial balance

Prepare Final Accounts for Sole Traders and Partnerships - Unit Reference Number: Y/504/3911 (6 credits)

• Understand the need for, and the process involved in, the preparation of final accounts
• Prepare accounting records from incomplete information
• Produce final accounts for sole traders
• Understand the legislative and accounting requirements for partnerships
• Prepare a statement of profit or loss appropriation account
• Prepare a statement of financial position relating to a partnership

Spreadsheet Software - Unit Reference Number: J/502/4626 (6 credits)

• Use a spreadsheet to enter, edit and organise numerical and other data
• Select and use appropriate formulas and data analysis tools and techniques to meet requirements
• Use tools and techniques to present, and format and publish spreadsheet information

Professional Ethics - Unit Reference Number: K/504/3914 (4 credits)

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