AAT Level 3 Advanced Diploma in Accounting (AQ2016)


Please note: We are not currently enrolling any new students for this course as AAT is replacing the current AQ2016 set of qualifications with the new QUAL22 set of qualifications from September 2022. If you are interested in enrolling for the new QUAL22 AAT Level 3 Accounting course please email us at enquiries@learnac.co.uk to register your interest and we will let you know when we start enrolments for this qualification.

About this course: Our AAT Advanced Diploma in Accounting course is an intermediate level qualification that follows on from where AAT Foundation Certificate in Bookkeeping/Accounting ends. 

Study Method: You can start this course immediately via Online Distance Learning (learn at your own pace and convenience with full tutor support from us). See below for fees and other details.


Duration: 6-11 months (depends on how many hours you can dedicate to your studies every week); approximately 18 hrs/week (full-time) or 10 hrs/week (part-time)


Accredition: This course is fully accredited by the Association of Accounting Technicians (AAT). AAT’s qualifications are recognised internationally by employers and other professional accounting bodies such as ACCA, ICAEW, CIMA, etc.


What our students say:
Standard of teaching - 9.8/10
Overall support and guidance - 9.7/10
2020 Student Feedback Survey conducted by the AAT

Not sure if this is the right level for you?

Use AAT's free online Skillcheck to find out: https://www.aatskillcheck.org/home.aspx

How much does it cost?


Course Fees: £587.


Fees include:

  • Books (tutorial books, work books, question banks) from Osborne/BPP/Kaplan and free delivery within Great Britain (additional delivery charges apply if you reside outside Great Britain)

  • Pre-recorded lectures and revision videos through our online classroom (email us for a demo)

  • Dedicated tutor support for 18 months via email/text/WhatsApp/phone/online meetings


Fees DO NOT include:

  • AAT membership fees

  • AAT assessment fees for six exams


0% Interest payment plan available 


For details and a full cost breakdown please request our AAT Course Specifications booklet via email (enquiries@learnac.co.uk) or WhatsApp (07460 105 190)


14 days "No Quibbles, Money Back" assurance

Complete our online application form

What will you learn?

You will learn how to prepare financial statements (Income Statements and the Statements of Financial Position i.e. Balance Sheets) and carry out year-end adjustments like closing inventory, depreciation, accruals and prepayments.

You will also learn how to prepare accounts for partnership businesses including accounting for any changes in the partnerships. The costs and revenue unit will help you to record and analyse cost information and data.

You will also learn the application of decision- making tools like Break-even analysis. The Indirect Tax unit help you to understand VAT regulations and how to complete a VAT return.

This course is a logical extension for the skills and knowledge gained at AAT Foundation/Level 2. The course is made up of six units (with six computer-based assessments):
1 – Advanced Bookkeeping
2 – Final Accounts Preparation
3 – Management Accounting: Costing
4 – Indirect Tax
5 – Ethics for Accountants
6 – Spreadsheets for Accounting


1 –Advanced Bookkeeping
• Apply 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

2 –Final Accounts Preparation
• Distinguish between the financial recording and reporting requirements of different types of organisations
• Explain the need for final accounts and the accounting and ethical principles underlying their preparation
• Preparing accounting records from incomplete information
• Produce accounts for sole-traders
• Produce accounts for partnerships
• Recognise the key differences between preparing accounts for a limited company and a sole trader

3 – Management Accounting: Costing
• Understand the purpose and use of management accounting within an organisation
• Apply techniques required for dealing with costs
• Apportion costs according to organisational requirements
• Analyse and review deviations from budget and report these to management
• Apply management accounting techniques to support decision making

4 – Indirect Tax
• Understand and apply VAT legislation requirements
• Accurately complete VAT returns and submit them in a timely manner
• Understand the implications for the business of errors, omissions and late filing and payment
• Report VAT related information within the organisation in accordance with regulatory and organisational requirement

5 – Ethics for Accountants
• Understand the need to act ethically
• Understand the relevance to the accountant’s work of the ethical code for professional accountants
• Recognise how to act ethically in an accounting role
• Identify action to take in relation to unethical behaviour or illegal acts

6 – Spreadsheets for Accounting
• Design and structure appropriate spreadsheets to meet customer needs
• Use spreadsheet software to record, format and organise data
• Use relevant tools to manipulate and analyse data
• Use software tools to verify accuracy and protect data.
• Use tools and techniques to prepare and report accounting information

Complete our online application form

How will you be assessed?


You will be assessed through six computer based assessments which can be taken at any AAT assessment venue at any time (except for the Synoptic assessment which can only be taken during certain weeks). There are various assessment venues and centres available for AAT computer-based exams all over the UK and internationally as well. Assessment fees are payable directly to the assessment venue. If you live near Milton Keynes you also have the option to do your exams at our exams centre in Milton Keynes for a discounted fee as an enrolled student.

AAT also allows some exams to be taken from home via their Remote Invigilation (RI) service. The availability is at AAT's sole discretion and we cannot be held responsible if certain exams are made unavailable via RI by the AAT at a later date. For an up-to-date list of assessments available through RI please check AAT's Remote Invigilation page: https://www.aat.org.uk/qualifications-and-courses/assessments/remote-invigilation

There are six computer based assessments as under:

1 – Unit assessment for Advanced Bookkeeping.
2 – Unit assessment for Final Accounts Preparation.
3 – Unit assessment for Management Accounting: Costing.
4 – Unit assessment for Indirect Taxes.

5 – Unit assessment for Spreadsheets for Accountants
6 – Synoptic assessment covering syllabus from all the four units above plus Ethics for Accountants unit.

What are the study options?


You can study at your own pace and convenience with full tutor support through online distance learning, also known as “home study”, “self-study” or “correspondence” course. We provide you with all the study material (online videos, text books, work books, question banks, revision activities, etc.) you will need to prepare for your exams. 

What resources do we provide?

We will provide you with online videos, text books, work books and question banks when you enrol. In addition, your tutor may also send you some activities (for practice and revision) via email from time to time.

What are the entry requirements?

Although this is an open qualification and there are no formal qualifications required, we would ideally expect candidates to have completed AAT Level 2 Foundation Certificate in Accounting or Bookkeeping recently. If transferring from another training provider, you will need to provide your Statement of Achievement (for Level 2 Accounting) or detailed exam feedback for both the subjects (for Level 2 Bookkeeping).


You also need to have good literacy and numeracy skills.

If you wish to be considered on the basis of other accounting qualifications (for example A-levels), you must complete AAT’s Skillcheck (http://www.aatskillcheck.org/home.aspx) to support your application. It’s free to use and only takes around 30 minutes to complete.

You also need to have good IT equipment (a desktop or a laptop) with high speed broadband connectivity.

Complete our online application form

What is the progression path?

You can progress to our AAT Professional Diploma in Accounting course. Please check with us for the options available.

As for your career progression, you can look forward to being employed in middle level or supervisory roles such as accounts supervisor, accountant, accounts executive, management accountant etc. You can continue your further studies while working to achieve a good balance of work experience with academic studies.



The syllabus for this qualification has been based on the information published by the AAT. For detailed syllabus and guidance for this qualification please refer to the information available on AAT's website: https://www.aat.org.uk/prod/s3fs-public/assets/AAT_Advanced_Diploma_in_Accounting_Level_3_Qualification_Specification_0.pdf


We have tried to summarise the information available but cannot be held responsible for any omissions or inconsistencies.


Updated: March 2022