AAT Level 3 Diploma in Accounting Syllabus
Building on the skills and techniques you developed throughout Level 2, the AAT Level 3 Diploma in Accounting will enable you to understand and perform more complex accounting processes, such as advanced double-entry bookkeeping, implementing procedures for acquisition and disposal of non-current assets, preparing and recording depreciation calculations, and more!
The 4 modules that you’ll cover throughout this course, are:
- Unit 1 - Business Awareness
- Unit 2 – Financial Accounting: Preparing Financial Statements
- Unit 3 - Management Accounting Techniques
- Unit 4 – Tax Processes for Businesses
Level 4 Diploma in Professional Accounting qualification Syllabus
The Level 4 Diploma in Professional Accounting qualification comprises three mandatory units: an assessment, and a choice of five optional units. You’ll need to complete all the mandatory units and two of the five optional units, to complete the course. The assessment fees are not included in the cost of the course.
It’s best to complete the mandatory units first, before deciding which optional units you'll want to study.
We include the study text so that you have everything you need to learn, including study and exam revision kits so that you can test yourself at home and be sure you’re fully prepared for the exam.
As this course is delivered via textbook, your course will not expire, meaning you can take the exams when you’re ready.
Mandatory Units
- Mandatory Unit 1- Applied Management Accounting
- Mandatory Unit 2 - Drafting and interpreting Financial Statements
- Mandatory Unit 3- Internal Accounting Systems and Controls
Optional Units
- Optional Unit 1 - Business Tax
- Optional Unit 2 - Personal Tax
- Optional Unit 3 - Audit and Assurance
- Optional Unit 4 - Cash and Financial Management
- Optional Unit 5 - Credit and Debt Management
AAT Level 3 Diploma in Accounting Exam Details
Your course contains all the support and resources you need to pass your exams with flying colours. You will have access to mock papers, past recorded sessions, and the ability to contact your tutor with any questions you may have. Online classes cover revision sessions and practice papers on all the modules needed to pass your exams such as Business Awareness, Management Accounting Techniques and Audit and Assurance.
There are 4 computer-based exams in total, which will need to be taken at your local AAT test centre.
Exams
- Business Awareness (2 hours 30 mins)
- Financial Accounting: Preparing Financial Statements (2 hours 30 mins)
- Management Accounting Techniques (2 hours 30 minutes)
- Tax Processes for Businesses (1 Hour 30 minutes)
The exam format includes multiple-choice questions, selecting answers from a drop-down menu and typing numbers and text into form fields.
AAT Level 4 Diploma in Accounting Assessment Details
Mandatory Assessments
- Applied Management Accounting (3hrs)
- Drafting and interpreting Financial Statements (2hrs 30min)
- Internal Accounting Systems and Controls (2hrs 30 min)
Optional Exams
- Business Tax (2 hrs)
- Personal Tax (2hrs)
- Audit and Assurance (2hrs 30min)
- Cash and Financial Management (2hrs)
- Credit and Debt Management (2hrs)
Questions include multiple-choice, selecting answers from a drop-down menu and typing numbers into form fields. For some assessments, you will be required to type essay-style answers with the Synoptic assessment.
AAT Membership
Membership is not included in this course but will be required to sit exams. As a student AAT member, you will benefit from:
- Access to AAT learning portal
- Green light tests to check if you’re exam ready
- Helplines to support you throughout your career
- Free events
- Discussion forums
- Exclusive networking events
- And more…
Pass Rates
We’re proud to have achieved some of the highest pass marks in the UK.
- AAT Level 2: National pass rate is 85.0% | e-Careers pass rate is 91.2%
- AAT Level 3: National pass rate is 75.0% | e-Careers pass rate is 87.6%
- AAT Level 4: National pass rate is 68.8% | e-Careers pass rate is 82.2%
AAT Exams Update - COVID-19
Covid restrictions for England and Wales have now been removed. Please check with your local exam centre for advice on COVID-19 processes