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Bookkeeping - Level 3

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 statements
  • Tax processes for business

If 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
27 Jan 2025
University Centre
21 Weeks
10 Feb 2025
University Centre
21 Weeks
14 Feb 2025
University Centre
21 Weeks
27 Jan 2026
University Centre
21 Weeks
27 Jan 2026
University Centre
21 Weeks

Where can this subject lead?

Career progression

Finance 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 L3 certificate in bookkeeping means you can progress onto the level 3 diploma in accounting qualification.

Key information

Entry Requirements

This course is open to all those aged 19 and over. No previous experience is needed.

Qualification obtained

Certificate in Bookkeeping

Extra costs and equipment

Student membership of the professional body is a requirement within 6 weeks of the course commencement.

Recommended textbooks are required for this programme (the updated book list will be given at enrolment).

How will I learn?

The Level 3 qualification comprises the following module units:

  • Financial accounting: preparing financial statements
  • Tax processes for business

Workroom based teaching and computer suites for practice accounting sessions. Sessions are delivered by highly qualified industry accountants.

Financial Accounting: Preparing Financial Statements

This unit provides students with the skills required to produce statements of profit or loss and statements for financial position for sole traders and partnerships, using a trial balance. Students will gain the double-entry bookkeeping skills needed to record financial transactions into an organisation's accounts using a manual bookkeeping system.

Percentage contribution of this unit to the overall qualification grade: 70%.

Learning outcomes
  • Understand the accounting principles underlaying final accounts preparation
  • Understand 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
  • Produce financial statements for sole traders and partnerships
  • Interpret financial statements using profitability ratios
  • Prepare accounting records from incomplete information

Tax Processes for Businesses

This unit explores tax processes that influence the daily operations of businesses and is designed to develop students' skills in understanding, preparing and submitting Value Added Tax (VAT) returns to HM Revenue & Customs. The unit provides students with the knowledge and skills needed to keep businesses, employers and clients compliant with laws and practices that apply to VAT and payroll.

Percentage contribution of this unit to the overall qualification grade: 30%.

Learning outcomes
  • Understand legislation requirements relating to VAT
  • Calculate VAT
  • Review and verify VAT returns
  • Understand principals of payroll
  • Report information within the organisation

Expert tutors

All staff involved in the delivery of adult education courses within the College are approved to teach the subjects and modules they deliver.

The approval process ensures that staff delivering a given programme are appropriately qualified and, where appropriate, possess relevant technical and industrial experience and professional practice.

How will I be assessed?

How will I be assessed?

You will be assessed through time-constrained competence-based assessments and external online examinations throughout the programme.