Advanced Certificate in Bookkeeping Level 3

Advanced Certificate in Bookkeeping level 3 – Examinations x 3

The level 3 qualification offers progression for those who already have bookkeeping knowledge at Foundation level, either to secure a bookkeeping role or go on to further study. It covers areas like advanced double entry bookkeeping, year end procedures and financial statements.


This unit is the first of two Advanced financial accounting units. It develops Foundation skills, incorporating advanced bookkeeping and managing records for non current assets, in preparation for producing final accounts for unincorporated organisations. The purpose of this unit is to build on skills and knowledge learned in the Foundation level accounting units and to develop bookkeeping skills, taken to an initial trial balance. This is valuable progress for the student, both in terms of moving towards preparing final accounts and also in terms of offering employers more technical skills at this stage. The bookkeeping skills that students have acquired at an earlier stage will be reinforced and developed.

Learning outcomes

  • Apply the principles of advanced double entry bookkeeping.
  • Implement procedures for the acquisition and disposal of non current assets.
  • Prepare and record depreciation calculations.
  • Record period end adjustments.
  • Produce and extend the trial balance.


This Advanced level unit is about preparing final accounts for sole traders and partnerships, and helping students to become aware of alternative business organisation structures. This purpose is to provide the background knowledge and skills that a student needs to be capable of drafting accounts for sole traders and partnerships, and it provides the background knowledge of the regulations governing company accounts.


A successful student will be able to complete tasks while being aware of potential ethical issues and know how to report information effectively. The student should become an accomplished member of the accounting team who is able to work with little supervision and who can see a financial picture of the organisation as a whole.

Learning outcomes

  • Distinguish between the financial recording and reporting requirements of different types of organisation.
  • Explain the need for final accounts and the accounting and ethical principles underlying their preparation.
  • Prepare accounting records from incomplete information.
  • Produce accounts for sole traders.
  • Produce accounts for partnerships.
  • Recognise the key differences between preparing accounts for a limited company and a sole trader.


This Advanced level unit is about indirect tax: specifically, the tax that is referred to in the UK and throughout this unit as value added tax (VAT). It is important to understand that whilst the principles are the same, every country will have its own VAT rate and exemptions. When studying this unit, it is important to compare and understand both the national requirements of a students own country and those of the UK, a leading world financial market. The unit is designed to develop students’ skills in preparing and submitting returns to the relevant tax authority in situations where the transactions that have to be included are relatively routine. However, some non routine issues are also included.

Learning outcomes

  • Understand and apply VAT legislation requirements.
  • Accurately complete VAT returns and submit them in a timely manner.
  • Understand the implications for the business of errors, omissions and late filing and payment.
  • Report VAT related information within the organisation in accordance with regulatory and organisational requirement.

AAT Bookkeeping Programme Details:

Guided Learning Hours (GLH):

Certificate in Bookkeeping Level 2 – 65 GLH Advanced Certificate in Bookkeeping Level 3 – 50 GLH

AAT Student Registration

Two registration, one for each level required. Registration included in tuition fees


Certificate in Bookkeeping Level 2 – 2 exams Advanced Certificate in Bookkeeping Level 3 3 exams

Two methods of examination available.

Remote invigilation

Arranged through Gold Edge Training. Each examination is monitored by camera and can be sat in any location throughout the world. There is no requirement to go into the college or university to sit the exam. The candidate is monitored throughout by the camera system within the AAT examination software. Dates and times for the assessments will be determined by the college or university as part of their overall timetable. This method allows the institution to enter students when they are ready rather than Examination fees included in tuition fees.

In House invigilation

A college or university can become an approved assessment centre of the AAT. This will require a rigid process of approval by AAT. Once a centre becomes an approved AAT assessment centre they can schedule their own examinations.

Ideal Package AAT Bookkeeping & ATHE Entrepreneurship

The AAT Bookkeeping qualification is an ideal package to be delivered remotely with the ATHE Entrepreneurship qualification. The combined package offers the student all the knowledge and skills required to open their own company. Alternatively, the combined qualification offers an excellent skills set to begin a career as a business start up advisor within a financial lending or financial investment company.

AAT Professional Bookkeeping Qualification

What can a Professional Bookkeeper do?

Many Professional Bookkeepers run their own highly successful bookkeeping practices. The practices can be own client driven or a mix of own clients and freelance work for larger accountancy practices. As a self employed bookkeeper, you are in control.

Want to be employed?

Professional Bookkeepers are also in demand by employers for accounting roles in accounts receivable or accounts payable plus many more associated roles.