The AAT Level 3 Certificate in Bookkeeping provides students with advanced skills, necessary to work in a bookkeeping role. Students will develop skills and knowledge required to complete complex bookkeeping transactions while gaining an understanding of the advanced bookkeeping principles and concepts, issues around indirect tax and how to prepare financial statements. This will all be learned within the context of the ethical issues that a bookkeeper may encounter in their professional life.

This qualification comprises of two units – 210 Guided Learning Hours (GLH)

Learning outcomes:

  1. Understand the accounting principles underlying final accounts preparation
  2. Understand the principles of advanced double-entry bookkeeping
  3. Implement procedures for the acquisition and disposal of non-current assets
  4. Prepare and record depreciation calculations
  5. Record period end adjustments
  6. Produce and extend the trial balance
  7. Produce financial statements for sole traders and partnerships
  8. Interpret financial statements using profitability ratios
  9. Prepare accounting records from incomplete information

Learning outcomes:

  1. Understand legislation requirements relating to VAT
  2. Calculate VAT
  3. Review and verify VAT returns
  4. Understand principles of payroll
  5. Report information within the organisation


You will be assessed via examination, for this course you will need to sit two exams. Financial Accounting: Preparing Financial Statements has an exam duration of 2 hours 30 minutes and Tax Processes for Business has an exam duration of 1 hour 30 minutes. Exams are computer based, and can be sat remotely or at an AAT exam centre. Find an exam centre near you.

Is this AAT course suitable for me?

The Level 3 AAT Certificate in Bookkeeping is perfect for experienced bookkeepers looking to develop their knowledge and complete more advanced bookkeeping tasks. This course is also suitable for anyone who has successfully completed the Level 2 Certificate in Bookkeeping, regardless of experience.

The skills developed in this qualification could lead to employment in roles such as:

  • Professional Bookkeeper
  • Senior Bookkeeper
  • Accounts Manager
  • Ledger Manager

Our guarantee

  • Unrivalled support package

  • Fully flexible study options

  • First class study materials and resources

  • Structured, Constructive Tutor feedback

  • Fully Accredited Professional Qualifications

Frequently Asked Questions

When you have completed your enrolment with assistance from a course advisor, you will receive your log-in details to the DLC Learning Hub. Here you will find all the resources, guidance, and tips you need to succeed with your studies. Your support advisor will contact you to introduce themselves before you get started.

We provide a number of payment options including payment in full, interest-free credit and a direct debit option. Speak with a member of the course advisory team to decide which payment option works best for you.

When you have enrolled onto your course you will be allocated your own support advisor and tutor, who you can contact as often as required throughout your studies. Your support advisor and tutor will be available to speak via telephone, zoom, email, or messenger on the DLC Learning Hub.

We provide training courses at many different levels to suit your professional development. When you have completed a particular level, you will automatically be able to progress to the next level. Speak with your support advisor about your progression options.

If you would like further information on any of our courses – get in touch! Our skilled specialists are available to answer your queries on:

Freephone: 0800 012 6770