Flexible Study Options

12 months of unbeatable support

Your success guaranteed

The AAT Level 3 Diploma in Accounting covers a range of advanced accounting and finance topics, providing the specialist knowledge and skills required for a career in a finance role.

This qualification comprises of four units – 400 Guided Learning Hours (GLH)

Learning outcomes:

  1. Understand business types, structures and governance, and the legal framework in which they operate
  2. Understand the impact of the external and internal environment on businesses, their performance and decisions
  3. Understand how businesses and accountants comply with principles of professional ethics
  4. Understand the impact of new technologies in accounting and the risks associated with data security
  5. Communicate information to stakeholders

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

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 four exams. The exams for Business Awareness, Financial Accounting: Preparing Financial Statements and Management Accounting Techniques have a duration of 2 hour 30 minutes each. 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 Diploma in Accounting is perfect for those with experience working in accounting, looking to develop their knowledge further to progress in their career. Skills developed through this qualification could lead to employment as:

  • an Accounts Assistant
  • an Accounts Payable and Expenses Supervisor
  • an Assistant Accountant
  • an Audit Trainee
  • a Credit Controller
  • a Finance Assistant
  • a Finance Officer
  • a Payroll Supervisor
  • a Senior Bookkeeper
  • a Tax Assistant

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