Accounting aat level 3 advanced diploma

Course Content:
All units within this qualification are mandatory. Four units are assessed individually in end of unit assessments, 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:
Advanced Bookkeeping
This unit is the first of two Level 3 financial accounting units. It develops Level 2 foundation skills, incorporating advanced bookkeeping and managing records for non-current assets, in preparation for producing final accounts for unincorporated organisations.
Final Accounts Preparation
This Level 3 unit is about the student being able to prepare final accounts for sole traders and partnerships, and becoming aware of alternative business organisation structures.
Management Accounting: Costing
Management Accounting: Costing provides students with the knowledge and skills needed to understand the role of cost and management accounting in an organisation, and how organisations use such information to aid management decision making.
Indirect Tax
This unit is about indirect tax, specifically the sales tax that is referred to in the UK and throughout this unit as value added tax, or VAT.
Ethics for accountants
This unit is about professional ethics in an accounting environment. It seeks to ensure that students have an excellent understanding of why accountants need to act ethically, of the principles of ethical working, of what is meant by ethical behaviour at work, and of when and how to take action in relation to unethical behaviour and illegal acts.
Spreadsheets for Accounting

This unit is about using spreadsheets to accurately enter, analyse and present information so that informed accountancy judgements can be made. The skills and knowledge from this unit integrates spreadsheet use within the other Level 3 accountancy subjects
Assessment Methods:
All assessments in this qualification:
are set and marked by AAT
are computer based
are time limited

All units within this qualification are mandatory. Four units are assessed individually in end of unit assessments; Advanced Bookkeeping, Final Accounts Preparation, Management Accounting: Costing and Indirect Tax , 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. This includes Ethics and Spreadsheets.


The AAT Advanced Diploma in Accounting will be awarded a grade based on performance across the qualification. Unit assessments and synoptic assessments are not individually graded. These assessments are given a mark that is used in calculating the overall grade.