Bookkeeping - Level 3 Summary Where can this subject lead? Key information What will I learn? How will I learn? How will I be assessed? Summary This qualification will develop complex skills and knowledge necessary to work in a bookkeeping role or to progress to higher level accountancy roles or study. Students completing this qualification will become competent in financial processes including accounting principles and concepts, advanced bookkeeping and preparing financial statements. They will also be introduced to business issues regarding payroll and value added tax (VAT), including an understanding of the documents and reports produced on payroll software, timescales for submissions and payments.This qualification covers two mandatory units:Financial accounting: preparing financial statementsTax processes for businessIf you successfully complete this qualification you can apply to become an AAT bookkeeping member (AATQB).This qualification offers progression for students who already have bookkeeping knowledge, either to gain employment in a bookkeeping role or to progress to further study. This qualification is suitable for those who have completed the Level 2 Certificate in Bookkeeping and may help students already working in a bookkeeping role to progress by offering them formal recognition of their skills. Next course dates Start date Location Duration / Fees 23 Feb 2026 University Centre 21 Weeks / £1,265 Enquire now 27 Feb 2026 University Centre 21 Weeks / £1,265 Enquire now 27 Jan 2027 University Centre 21 Weeks / £1,265 Enquire now 27 Jan 2027 University Centre 21 Weeks / £1,265 Enquire now Where can this subject lead? Career progressionFinance is at the heart of every business, so demand for accounting and finance skills will never go away. Jobs in accounting and finance are extremely diverse and deliver exciting career opportunities.With AAT (an internationally recognised qualification) on your CV, you demonstrate a level of industry excellence and work-readiness sought after by employers across all industries and sectors.Completion of the Level 3 Certificate in bookkeeping means you can progress onto the Level 3 Diploma in Accounting qualification. Next steps at B&FCAccounting - Level 3 (AAT) Employment OpportunitiesThe Level 3 Certificate in Bookkeeping may lead to employment as:Professional BookkeeperAccounts ManagerSenior BookkeeperLedger Manager Key information Entry RequirementsThis course is open to all those aged 19 and over. No previous experience is needed. Qualification obtainedCertificate in Bookkeeping Fees and fundingWhilst many adult courses are fully funded for 19+ learners, funding can depend both on the course itself and/or the learner's personal circumstances, including their current income levels and previous qualifications. To find out if you might be eligible for full or partial funding or for an Advanced Learner Loan (Level 3 qualifications only), please visit our Financial Support section. You will also find more information here about additional financial support you might be entitled to such as help to cover childcare and equipment costs. Extra costs and equipmentRegistering with AAT is essential if students wish to study an AAT qualification, details of the current cost of registration can be found on the AAT website. Once students have registered and purchased access to their desired qualification, they will be able to: sit AAT assessmentsaccess AAT support resources to supplement the qualification learning and aid career progression.There are also a number of recommended textbooks required for this programme which you may want to purchase rather than borrow. We will provide a confirmed list at enrolment. What will I learn? What will I learn?During the AAT Level 3 Certificate in Bookkeeping, you’ll develop higher-level bookkeeping and financial skills needed to work confidently in a variety of finance roles or progress to further qualifications. The course is made up of two essential units:Financial Accounting: Preparing Financial StatementsYou will refine your advanced double‑entry bookkeeping skills and learn how to prepare final financial statements for sole traders and partnerships. Topics include accounting principles, recording depreciation and non‑current assets, completing period-end adjustments, extending trial balances, and interpreting financial statements using profitability ratios. You’ll also work with incomplete records to demonstrate competence in typical business scenarios.Tax Processes for BusinessesThis unit focuses on VAT and payroll in real-world business contexts. You’ll learn to apply VAT legislation, calculate and review VAT returns, understand payroll rules, and accurately report tax information. You will also explore compliance with HMRC regulations and learn how to maintain ethical, accurate bookkeeping records. Industry placement, field trips and guest speakersThere are no work placements, field trips or guest speakers associated with this course. How will I learn? The AAT Level 3 Certificate in Bookkeeping is delivered through a blend of classroom-based learning, online resources, and independent study. You’ll attend regular in-person or virtual sessions via our hybrid teaching rooms - either one day or evening per week - where tutors will guide you through each unit using a mix of lectures, discussions, and practical exercises.Teaching methods include:Tutor-led lessons explaining key accounting principlesGroup activities and case studies to apply your learningPractice assessments and mock examsOnline learning platforms for additional study and revisionOne-to-one support from tutors when neededYou’ll also be encouraged to study independently and complete regular assignments to reinforce your learning. The course is structured to help you build confidence gradually, with opportunities to apply your skills in real-world scenarios accessing industry-standard accountancy software in our dedicated computer suites. Expert tutorsAll tutors involved in the delivery of adult courses within the College are approved to teach the subjects and modules they deliver.Our recruitment process ensures that tutors delivering a given programme are suitably qualified and, where appropriate, possess relevant technical and industrial experience and professional practice. The aim of this is to enrich our students’ learning experience and enable them the to get the inside track on what working in the industry is really like. How will I be assessed? How will I be assessed?The AAT Level 3 Certificate in Bookkeeping is assessed through computer-based exams, designed to test both your technical knowledge and your ability to apply it in real-world scenarios.Here’s how the assessment works:Two unit assessments:You will take one computer-based exam for each of the two units:Financial Accounting: Preparing Financial StatementsTax Processes for BusinessesExam format:Each exam includes a mix of multiple-choice questions, short written answers, and practical bookkeeping tasks such as calculations and document preparation.Grading:Results are graded as Pass, Merit, or Distinction, based on your overall performance.There is no coursework or portfolio required—your final grade is determined solely by your performance in these two assessments.