AAT Level 3 Certificate in Bookkeeping

This part time course is ideal for anyone looking to learn about the advanced aspects of bookkeeping whether you are already working in finance or looking to change careers. Let us help you demystify the world of bookkeeping!

You will study for the Association of Accounting Technicians (AAT) Level 3 Certificate in Bookkeeping qualification using a mixture of face to face tuition and directed study (blended learning) with East Durham College in partnership with Mindful Education.

Mindful Education provide a virtual learning platform which allows you to study at your pace outside of the classroom. There is a mixture of video clips, knowledge checks, downloadable text materials, question practice and mock assessments.

You will also be registered as student member of the AAT and have access to additional learning resources to support your learning journey.

The Level 3 Certificate in Bookkeeping is made up of two computer-based assessments:
- Financial Accounting: Preparing financial statements (2.5 hours)
- Tax Processes for Business (1.5 hours)

Financial Accounting builds on what was covered at AAT L2 and you will cover the following topics:
- 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 Business will equip you with the essentials of VAT and payroll tax. Topics covered include:
- Understand legislation requirements relating to VAT.
- Calculate VAT.
- Review and verify VAT returns.
- Understand principals of payroll.
- Report information within the organisation.

Achieving your Level 3 Certificate in Bookkeeping can help you progress within your organisation or support you with applications for roles such as accounts assistant, bookkeeper, accounts manager and ledger manager. You will be a valuable asset to any finance team.

After the course you can apply to become an AAT bookkeeping member (AATQB), and if you're thinking of starting your own practice you'll be able to apply to become an AAT Licensed Bookkeeper. The qualification is just the beginning of your career journey.

You could also consider completing the L3 Diploma in Accounting.

It is important that you enrol on a course where you are able to achieve your potential.

You should have AAT L2 Certificate in Bookkeeping or Accounting.

Whilst the AAT do not have set other requirements for this course, we recommend learners have at least L2 functional skills in Maths and English due to the nature of the materials and assessments. We also advise that those learners who do not have English as their first language, have at least ESOL Level 2.

Level 3 is demanding and you need to be confident with your language abilities to interpret and understand the questions and technical vocabulary.

As you will be learning new materials every week, it is vital to keep on top of your studies.

You will be assessed throughout the course using a mixture of:
- class activities and discussions
- essential and optional question practice on Mindful Education
- progress checks on Mindful Education
- mock assessments

Note your real assessment is computer based and set by the AAT. You will sit the assessment in one of our designated exam rooms at our Peterlee campus.

This is an evening course and it runs 5.00 - 8.30pm Tuesday evenings starting on 10 February 2026 and your final week will be week commencing 29 June 2026.

As mentioned above, the course is delivered using blended learning (face to face on campus and directed study with Mindful Education).