AAT Level 3 Diploma in Accounting

Our AAT Level 3 online course follows a structured approach to ensure you gain the advanced technical skills and practical accounting techniques required for senior roles in accounting and finance. Each unit builds on your existing accounting knowledge, providing expertise in financial and management accounting, taxation, and business awareness.

Unit 1 - Business Awareness

This unit provides a comprehensive understanding of essential business concepts, helping you grasp the broader business context in which accounting functions operate.

Learning outcomes:

• Understand business structures
• Align businesses and accounts with professional ethics
• Effectively communicate financial information to stakeholders
• Comprehend the impact of external and internal environments on decision-making
• Recognise the implications of emerging technologies and data security risks in accounting

Unit 2 - Financial Accounting: Preparing Financial Statements

Gain advanced bookkeeping skills in financial reporting, focusing on preparing accurate and comprehensive financial statements.

Learning outcomes:

• Prepare financial statements that follow accounting principles
• Master advanced double-entry bookkeeping techniques
• Generate and extend trial balances and depreciation calculations
• Interpret financial statements using profitability ratios
• Prepare records based on incomplete financial information

Unit 3 - Management Accounting Techniques

Learn financial management fundamentals to analyse, interpret, and present financial data for better decision-making.

Learning outcomes:

• Demonstrate proficiency in budgeting and variance analysis
• Apply costing systems, including job costing and activity-based costing
• Use break-even analysis and relevant costing for decision-making
• Measure performance using key metrics and evaluate capital investment opportunities

Unit 4 – Tax Processes for Businesses

Unit 4 - The Business Environment

Gain a thorough understanding of business tax processes and navigate the complexities of taxation within a business context.

Learning outcomes:

• Understand business taxation principles
• Apply VAT and tax planning strategies for businesses
• Complete tax returns and comply with reporting requirements

The AAT Level 3 Diploma in Accounting is designed to be completed in 9 to 12 months, depending on your personal study pace and prior knowledge. With 15 months of access to course materials, you can study at your own pace, allowing you to progress comfortably while balancing other commitments.

The AAT Level 3 Diploma in Accounting requires you to pass four objective-type assessments before earning the qualification. These exams are computer-based and assess the knowledge and skills you have acquired throughout the course. Each exam covers key learning outcomes from the individual units.

Exam Details

• Business Awareness: 150 minutes
• Financial Accounting: Preparing Financial Statements: 150 minutes
• Management Accounting Techniques: 150 minutes
• Tax Processes for Businesses: 90 minutes

Level 2 exam durations:

• Introduction to Bookkeeping – 90 mins
• Principles of Bookkeeping Controls – 90 mins
• Principles of Costing – 90 mins
• The Business Environment – 120 mins

Once you've completed your assessments, the raw marks are converted into a percentage and weighted according to the unit assessment within the qualification, providing an overall grade. Here's the weighted contribution of each assessment:

• Business Awareness: 15%
• Financial Accounting: Preparing Financial Statements: 40%
• Management Accounting Techniques: 30%
• Tax Processes for Businesses: 15%

You must score at least 70% overall to receive your qualification.

Passing Scores:

• Distinction: 90–100%
• Merit: 80–89%
• Pass: 70–79%
• Unclassified: 0–69% (or failure to pass one or more assessments)

Level 3 Diploma in Accounting:

• Business Awareness: 15%
• Financial Accounting: Preparing Financial Statements: 40%
• Management Accounting Techniques: 30%
• Tax Processes for Businesses: 15%

You must score at least 70% overall to receive your qualification.

Passing Scores:

• Distinction: 90–100%
• Merit: 80–89%
• Pass: 70–79%
• Unclassified: 0–69% (or failure to pass one or more assessments)

You can take these assessments through remote invigilation or in AAT-approved test centres. To sit the assessment, you must become an AAT member, with student membership and exam fees separate from the course price.

We offer our AAT Level 3 Diploma in Accounting training courses via our industry-leading eLearning platform, but we also support you further through Tutor-led sessions and study books.

At e-Careers, we are dedicated to providing you with all the exam preparation and study support you need to excel in your AAT Level 3 Diploma in Accounting qualification. From expert-led Tutoring to extensive study materials, we ensure you have everything at your disposal for success.

Our AAT Level 3 online course includes:

• Live Online Sessions: Weekly tutor-led study and exam prep, with recordings available
• Industry-Leading eLearning: Access interactive content, study guides, and AAT-accredited course materials
• Study Resources: Digital Kaplan notes, workbooks, mock exams, and slides
• Hardcopy Textbooks: Kaplan textbooks delivered to your door
• Exceptional Tutor Support: Guidance from experienced tutors

We ensure you have everything you need to reach your full potential and achieve your AAT qualification.

• 0% Finance available – Spread the cost with flexible plans
• Prices start from £XX/month with a price-match guarantee.
• Choose a plan that suits your budget and start immediately.