AAT Level 3 Diploma in Accounting

Who is this course for?

This qualification is ideal if you:

Have completed the AAT Level 2 Certificate in Accounting or equivalent.
Already work in a finance role and wish to move into more senior positions.
Want to deepen your understanding of accounting systems, management reporting, and ethical frameworks.
Are aiming to progress to the AAT Level 4 Diploma in Professional Accounting or further professional studies (ACCA, CIMA, ICAEW).

What will you learn?

The course is divided into four mandatory units, each designed to build on your prior knowledge and develop your ability to handle more complex tasks.

What will you learn?

The course is divided into four mandatory units, each designed to build on your prior knowledge and develop your ability to handle more complex tasks.

Unit 1: Business Awareness

Understand business types, structure and governance and the legal framework in which they operate.
Understand the impact of the external and internal environments on business, their performance and decisions.
Understand how businesses and accounts comply with principles of professional ethics.
Understand the impact of new technologies in accounting and the risks associated with data security.
Communicate information to stakeholders.

Unit 2: Financial Accounting: Preparing Financial Statements

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.

Unit 3: Management Accounting Techniques

Understand the purpose and use of management accounting within organisations.
Use techniques required for dealing with costs.
Attribute costs according to organisational requirements.
Investigate deviations from budgets.
Use spreadsheet techniques to provide management accounting information.
Use management accounting techniques to support short-term decision making.
Understand principles of cash management.

Unit 4: 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.

By completing this qualification, learners will be equipped to handle a wider range of accounting tasks, including preparing accounts, managing costs, and ensuring compliance with tax legislation.

How is the course delivered?

CACT offers flexible delivery methods to suit different learning preferences:

Classroom learning – face-to-face sessions with experienced ACCA-qualified tutors.
Blended learning – through our Digital/Virtual portal, combining live interactive classes with recorded lectures and online resources.
Support team – tutors, teaching assistants, and exam support staff available throughout your course.

Assessment/Exams

All units are assessed through computer-based exams set and marked by AAT at approved test centres.
Learners are supported with mock exams, revision sessions, and detailed tutor feedback.

Progression

After completing this qualification, you can progress to:

AAT Level 4 Diploma in Professional Accounting
Higher-level studies with professional bodies (ACCA, CIMA, ICAEW) through exemption pathways
Roles such as Assistant Accountant, Finance Officer, Payroll Supervisor, or Management Accounts Assistant

Why choose CACT?

Approved AAT Training Provider – delivering high-quality teaching and support.
Experienced tutors – all tuition provided by ACCA/MBA-qualified accountants with industry backgrounds.
Practical approach – focus on applying concepts to real workplace scenarios.
Personalised support – small class sizes and teaching assistants for additional help.
Career services – support with CV building, interviews, and job applications.

Why choose CACT?

Approved AAT Training Provider – delivering high-quality teaching and support.
Experienced tutors – all tuition provided by ACCA/MBA-qualified accountants with industry backgrounds.
Practical approach – focus on applying concepts to real workplace scenarios.
Personalised support – small class sizes and teaching assistants for additional help.
Career services – support with CV building, interviews, and job applications.