AAT Certificate in Bookkeeping - Level 3

Overview

The Level 3 Certificate in Bookkeeping develops existing skills and knowledge to an advanced level for anyone wishing to pursue a career in bookkeeping. This qualification offers progression for those 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 AAT Certificate in Bookkeeping - Level 2 and may help those already working in a bookkeeping role to progress by offering them formal recognition of their skills.

Those may wish to choose the AAT Certificate in Bookkeeping - Level 3 to focus solely on developing their bookkeeping skills in order to progress quickly to employment or to focus on becoming a bookkeeper. You may also wish to start with this qualification before progressing to complete the AAT Diploma in Accounting - Level 3 in order to gain a wider knowledge of accountancy.

For further information on the AAT courses and qualifications, visit the AAT website.

---

Start dates and fees

Start Dates:

• Day group: April 2026
• Evening group: February 2026.

Costs:

£1,265

The course fee can either be paid in full or in four instalments.

If you wish to pay in instalments, you will be required to pay 25% (£316.25) of the total fee on the day of enrolment and a Direct Debit mandate would then need to be completed to enable the college to collect a further three payments of £316.25 bi-monthly. The payments will be taken on the date you choose on the Direct Debit mandate form.

You will also need to purchase an AAT student membership at the appropriate level for your course. The membership fee lasts for the whole duration of the qualification. Please visit aat.org.uk for current membership fees and payment information.

---

What will I study?

The purpose of the Certificate in Bookkeeping - Level 3 is to ensure that you gain the advanced bookkeeping skills necessary to work in a bookkeeping role or to progress to higher level accountancy. This qualification comprises two mandatory units:

Financial Accounting: Preparing Financial Statements: 

• Understand the accounting principles underlying 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:

• Understand legislation requirements relating to VAT 
• Calculate VAT 
• Review and verify VAT returns 
• Understand principles of payroll 
• Report information within the organisation.