AAT Level 3 Advanced Diploma in Accounting (SCQF6)

Perfect for those who have completed the foundation qualification

AAT Approved

AAT Level 3 Advanced Diploma in Accounting (SCQF6)

The AAT Level 3 Advanced Diploma in Accounting (SCQF6) introduces more complex accounting tasks, like maintaining cost accounting records and the preparation of reports and returns. It’s perfect if you’ve completed the foundation qualification, or you’re already at a more advanced level and you’re looking to develop your accounting skills.

Our Accounting qualifications are delivered using Kaplan textbook learning which also includes online resources and mock exams. We also have tutor support available.

Students in remote areas will be able to take their exams in a centre closer to their place of employment.

What will I Learn?

Advanced Book Keeping

Learning Outcomes:
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

Learning outcomes
1. Distinguish between the financial recording and reporting requirements of different types of organisation
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

Management Accounting: Costing

Learning Outcomes
1. Understand the purpose and use of management accounting within an organisation
2. Apply techniques required for dealing with costs
3. Apportion costs according to organisational requirements
4. Analyse and review deviations from budget and report these to management
5. Apply management accounting techniques to support decision making

Indirect Tax

Learning Outcomes
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 requirement

Ethics for Accountants

Learning Outcomes
1. Understand the need to act ethically
2. Understand the relevance to the accountant’s work of the ethical code for professional accountants
3. Recognise how to act ethically in an accounting role
4. Identify action to take in relation to unethical behaviour or illegal acts

Spreadsheets for Accounting

Learning Outcomes
1. Design and structure appropriate spreadsheets to meet customer needs
2. Use spreadsheet software to record, format and organise data
3. Use relevant tools to manipulate and analyse data
4. Use software tools to verify accuracy and protect data
5. Use tools and techniques to prepare and report accounting information

Method of Study

There are 6 units in this qualification. Each one will follow the same pattern:

1. You will be given a workbook to help you prepare for assessment. You will also have online access to a range of resources and to your accounts tutor.

2. You will have access to mock assessments

3. You will attend a formal assessment at an AAT Assessment Centre*
*costs include assessments at our Invergordon Training Suite. Should you require a different location there may be a small admin charge.

AAT Membership

Becoming an AAT student member is essential to:
• study AAT qualifications
• sit AAT assessments
• access AAT resources that support successful study and career progression.
AAT student membership fees are charged annually, and a one-off admission fee applies. Registering early will avoid delays in assessment.

Find out more about AAT Level 3 Advanced Diploma in Accounting