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Level 3 Advanced Certificate in Bookkeeping - Part Time

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Course Description

This is an advanced course for individuals who are competent at manual double entry bookkeeping. The purpose of the AAT Advanced Certificate in Bookkeeping is to ensure that students have the advanced bookkeeping skills necessary to work in a bookkeeping role or to progress to higher level accountancy. Students will gain the knowledge and skills needed to carry out advanced bookkeeping transactions and tasks by completing three units:

  • Advanced Bookkeeping
  • Final Accounts Preparation
  • Indirect Tax.

A student completing this qualification will understand advanced bookkeeping principles and concepts, preparation of financial statements for sole traders and partnerships, and issues around indirect tax (VAT in the UK) in business. All of this will be learned in the context of the ethical issues that a bookkeeper may encounter in their professional life. Students who complete this course would complete the AAT Level 3 Advanced Diploma in Accounting.

This course starts on 13/09/2022 and will run for 16 weeks, 4 hours per week on Tuesday & Wednesday 6pm - 8pm.

Course fees (if not eligible for funding): £1,265.


AAT Level 3 Advanced Certificate in Bookkeeping - Part Time

Entry Requirements

Students must have passed as a minimum: • Level 2 manual bookkeeping qualification (e.g. AAT foundation certificate in bookkeeping). • Level 2 or above Maths qualification (GCSE grade C or 4, Functional Skill or Key skill). • Level 1 English qualification (GCSE grade D or 3, Functional Skill or Key skill).


Advanced Bookkeeping

The purpose of this unit is to build on existing double entry bookkeeping skills. Students will learn;

  • How to complete year-end adjustments including accruals, prepayments, accounting for irrecoverable and doubtful debts and the period end valuation of inventory
  • How to draw up a trial balance using adjusted figures, and extend it to identify the profit or loss for the period
  • How to use the non-current assets register, how to use ledger accounts to record the acquisition and disposal of non-current assets, how to calculate the gain or loss on disposal and apply depreciation methods and rates.
Final Accounts preparation Student will learn:

  • How to draft final accounts for sole traders and partnerships
  • How to prepare accounting records when the records are incomplete, and become familiar with mark-up and margin
  • How to recognise special accounting requirements for partnerships
  • How to working with the International Financial Reporting Standards (IFRS) terminology

Indirect Tax Students will learn:

  • About VAT legislation
  • How to complete VAT returns accurately
  • How to calculate the VAT value correctly in different circumstances
  • How to verify the return and correctly use an accounting system to extract relevant data for the return
  • How to deal with errors made in previous VAT returns.

All units are assessed by an online exam. All units must be passed to achieve the full level 3 certificate in bookkeeping.

Work Experience



This is an advanced course, on completion students will be able to undertake duties as a senior bookkeeper. It should be noted that most employers would want some experience of using accounting software. Possible careers with this range of skills would include.

  • Bookkeeper
  • Accounting Assistant
  • Auditing Clerk
  • Financial Reporting Clerk
  • Purchase and/or Sales Ledger Clerk
  • Accounts Payable and Accounts Receivable Administrator.
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