AAT Level 3 Advance Certificate in Bookkeeping

The advanced qualification in bookkeeping enables students wanting to pursue a career in bookkeeping to develop advanced skills and knowledge. Students will be able to develop skills they have already learned on the level 2 certificate in bookkeeping and apply more advanced techniques. It is ideal for those considering being self-employed in the future and need to know the basics of VAT.

The AAT level 3 advance certificate in bookkeeping consists of three papers which are examined in the following way:

  • Advanced Bookkeeping - unit assessment

  • Final Accounts Preparation - unit assessment
  • Indirect Tax - unit assessment

What will I learn in each AAT Level 3 unit?

Advanced Bookkeeping:

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

Final Accounts Preparation

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

Indirect Tax

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

What sort of jobs will this lead to?

On successful completion of the course there are job opportunities such as:

  • Professional bookkeeper
  • Senior bookkeeper
  • Accounts manager
  • Ledger manager


Course Duration: The course duration is flexible but up to 28 weeks is recommended

Progression: On successful completion of the AAT level 3 you can apply for AAT Associate Bookkeeping Membership and achieve AAT Professional Bookkeeping status. (AATQB).  There is also the possibility to top up the qualification to the full level 3 Diploma in Accounting or continue to the Professional Diploma in Accounting.

Exam timetable: Exams can be taken whenever you are ready – there are no set dates.

Entry requirements: Either success on the level 2 bookkeeping, the level 2 certificate in accounting or relevant work experience.


Read more about Level 2 and 4 in our AAT Syllabus page.

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