AAT Level 3 Certificate in Bookkeeping (Evening)

Are you looking to progress your bookkeeping skills to the next level? The AAT Level 3 Certificate in Bookkeeping is the ideal way to do this.

This course is ideal for someone who has already achieved AAT Level 2 Certificate in Bookkeeping or AAT L2 Certificate in Accounting but looking to develop their bookkeeping and accounting knowledge and skills.

The course builds on knowledge and skills developed at Level 2 and takes it to the next level by focusing on the preparation of financial statements for sole traders and partnerships. It also develops knowledge of VAT and basic payroll taxation.
The course involves attending class once per week and a commitment to studying outside the classroom 4 – 8 hours each week to complete the learning using Mindful Education (see below). The time spent on this will vary from learner to learner depending on how quickly you pick up new topics.

East Durham College has partnered with Mindful Education to bring you the best in learning experience. Mindful Education is our core learning resource which allows you to work at your pace and cover materials in advance of your face-to-face on campus session. The on-campus sessions will be delivered by an expert in the field of accounting and bookkeeping. These sessions are an opportunity to consolidate your learning and ask any questions.

You will grow your professional accounting portfolio of technical knowledge and expertise to help you develop and progress in the workplace or to set up on your own. During the course you will learn about the following topics:

Financial Accounting: Preparation of Financial Statements

• Professional ethics and accounting concepts.
• Period end adjustments including accruals and prepayments, irrecoverable debts and depreciation.
• Accounting for items of capital expenditure (non-current assets).
• Prepare accounts for sole traders and partnerships.
• Prepare accounts from limited records.

Tax Processes for Business

• VAT Rates and different VAT schemes.
• VAT on imports and exports.
• Prepare VAT returns .
• Payroll taxation.

On successful completion of this course, you will be competent in financial processes including advanced double entry bookkeeping and the preparation of financial statements. This qualification can lead to any of the following roles:

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

You will be able to apply to become an AAT bookkeeping member (AATQB) and be able to become and AAT Licensed Bookkeeper. If you are licensed you will be able to set up your own business and provide the following services:

• Bookkeeping
• Financial accounts and accounts preparation for sole traders and partnerships
• VAT
• Computerised accounting services
• Payroll

If you have enjoyed studying for L3 Certificate in Bookkeeping, you may want to consider continuing your AAT studies and progress to the L3 Diploma in Accounting by studying and passing two other papers:

• Business Awareness
• Management Accounting Techniques including the use of spreadsheets.

Completion of the Level 3 Diploma in Accounting means that you can progress to AAT Level 4 Diploma in Professional Accounting or progress to Higher Education.

You should have passed AAT Level 2 Certificate in Bookkeeping or AAT Level 2 Certificate in Accounting. You may get some exemptions if you have studied A level accounting or other finance and accounting qualifications. Our entry requirements are in place to support our students in achieving their qualifications.

Assessments will take place on a weekly basis as you work through the lessons on Mindful Education. There are questions set on each topic in a lesson, progress checks after each lesson and then practice assessments as part of your preparation for the AAT assessment.

You will also be assessed in class when you work through classroom activities with your tutor. Checking your understanding is a vital part of your learning and development.

The assessments are there to give you feedback on what you already know and can do and what you need to work on. The AAT assessments are sat at the end of each module: Financial Accounting: Preparation of Financial Statements and Tax Processes for Business.

Thursday 30 January 2025. You will be expected to attend 5.00pm to 9.00pm each week during term time and you may be set work to do when college is closed for the holidays.

19 weeks part time excluding college holidays. Campus sessions are 5.00pm – 9.00pm and you also need to commit to 4-8 hours of study each week outside of the classroom. That may sound like a tall order but remember this is you investing in your future. Your hard work will be rewarded!