Advanced Diploma in Accounting AAT

Course Overview

This level introduces more complex accounting tasks, like preparing final accounts for sole traders and partnerships.  You’ll also learn how to maintain cost accounting records and preparation of reports and returns. Financial spreadsheets, Cash Management and Professional Ethics are also covered.

Updated June 2018

Entry Requirements

Completion of AAT Level 2 Accounting or equivalent Accounting qualifications or work experience in Accounting. Open to students of all ages

Course Delivery

Accounts Preparation
Unit covers: purchase and disposal of fixed assets, depreciation, fixed asset records, preparing trial balances, adjustments, accounting principles and concepts, double entry bookkeeping, stock valuations, journals, suspense accounts, etc

Prepare final accounts for sole traders and partnerships
Unit covers: profit and loss accounts, balance sheets, final accounts, appropriation accounts for sole traders and partnerships, principles of double entry bookkeeping, accounting principles and concepts

Costs and Revenues
Unit covers: the role of costing within the organisation, appropriate costing methods, decision making tools, analyse information relating to costs, inventory control, short-term decision making, break-even, limiting factors, long-term decision making, investment appraisal techniques, variance analysis, cost objects; prime cost and production cost, direct costs; indirect costs and the elements of cost, stock valuation and behaviours, fixed, variable, step-fixed and semi-variable expenses, marginal (variable) and absorption (full absorption) costing, apportionment of overheads, direct and step down apportionment, machine hours and direct labour hours, absorption, job, batch, unit, process and service costing, etc

Indirect tax
Unit covers: completion of  VAT 100 returns paper and online versions, accounting systems, standard supplies, exempt supplies, zero-rated supplies, Imports EC & non EC, exports EC & non EC, business entertainment, cars and vans, deposits, fuel scale charges, bad debt relief, errors or omissions, communications with HMRC, etc

Professional Ethics
Unit covers: principles of ethical working in accountancy or payroll, how to behave in an ethical manner when working with internal and external customers, appropriate action following any suspected breaches of ethical codes, etc

Spreadsheet software
Unit covers:-  produce and manipulate existing and new spreadsheet templates, enter and edit data, hide and protect cells, linking data, storage and retrieval, formulae and functions, look-up tables, conditional and logical functions, pivot tables and charts, forecasting techniques, formatting, errors, relevance and accuracy of analysis, etc

All tuition is based around classroom lecturers by highly qualified and experienced members of staff. Examinations are on-line assessments.

Progression Opportunities

Students will be able to progress to Association of Accounting Technicians AAT Level 4 on completion of this level. The course also provides a qualification that employers are looking for.


Additional Information

Additional fees

AAT Enrolment Fee £40 (unless paid at Level 2 stage)
AAT Membership Fee £86
Exam Fee £229
Books approx £50          

This course can be funded through our Skills for Industry 2 Scheme – please ask for more details.

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Business, Accountancy and Law


Sketty Hall
Course deliverable in Welsh:
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