Description
Take your financial expertise further with the AAT Level 3 Certificate in Bookkeeping. Designed as a step-up from Level 2, this course covers preparing financial statements for sole traders and partnerships, VAT and payroll principles – the skills needed for more senior bookkeeping roles.
Typical bookkeeping roles
- Accounts Assistant
- Bookkeeper
- Credit Controller
- Sales/Purchase Ledger Clerk
Salaries vary by role and location – see the National Careers Service for current figures.
Classroom Based
We offer evening, weekend and daytime sessions at our London centre.
The AAT Level 3 Certificate in Bookkeeping covers the following areas:
1. Financial Accounting: Preparing Financial Statements (FAPS)
| Learning outcomes | Weighting |
| Understand the accounting principles underlying final accounts preparation | 5% |
| Understand the principles of advanced double-entry bookkeeping | 10% |
| Implement procedures for the acquisition and disposal of non-current assets | 10% |
| Prepare and record depreciation calculations | 10% |
| Record period end adjustments | 10% |
| Produce and extend the trial balance | 15% |
| Produce financial statements for sole traders and partnerships | 20% |
| Interpret financial statements using profitability ratios | 10% |
| Prepare accounting records from incomplete information | 10% |
| Total | 100% |
2. Tax Processes for Business (TPFB)
| Learning outcomes | Weighting |
| Understand legislation requirements relating to VAT | 25% |
| Calculate VAT | 30% |
| Review and verify VAT returns | 20% |
| Understand principles of payroll | 15% |
| Report information within the organisation | 10% |
| Total | 100% |
Click Here to download the detailed AAT Level 3 Certificate in Bookkeeping Qualification Specification
Students completing the AAT Level 3 Certificate in Bookkeeping develop the skills needed for financial processes including accounting principles and concepts, advanced bookkeeping and preparing financial statements.
They also learn the principles of VAT and payroll, all within the context of the ethical issues a professional bookkeeper may face.
Each of the two units is assessed by a computer-based assessment.
You will be awarded an AAT Level 3 Certificate in Bookkeeping from the Association of Accounting Technicians (AAT) once you have passed both unit assessments.
With both the Level 2 and Level 3 Certificates in Bookkeeping, you can apply to become an AAT bookkeeping member (AATQB).
Next steps after qualifying
You will be awarded an AAT Level 3 Certificate in Bookkeeping from the Association of Accounting Technicians (AAT) once you have passed all the exams.
Once you’ve achieved the full AAT Bookkeeping Qualification (both Level 2 and Level 3), you’ll be able to:
- Apply for AAT bookkeeping membership (AATQB)
- Progress to the AAT Level 3 Diploma in Accounting (AATQB members pay a reduced registration fee)
- Offer bookkeeping services to businesses as a self-employed bookkeeper
- Progress to university to gain further academic accreditation
- Work overseas with this internationally recognised qualification
- Use our Career Hub for job news and career tips

- To enrol in this Bookkeeping course, we recommend that you have a basic GCSE qualification in English and Mathematics and a keen interest in bookkeeping.
- We also recommend that students take the AAT's Skillcheck to measure their prior knowledge.
- You should be over the age of 18 or have a third-party payee for any financial agreement.
AAT registration and assessment fees are not included in the course fee.
Payment Options
You can pay for your course in any of the following ways:
By Debit/Credit Card: You can pay in full on our website using the Enrol Online option. You may be eligible to claim a free Tablet PC (eligibility criteria apply – find out more)
Flexible Payment Option: You can spread your course fee over 6 or 12 monthly instalments after an initial payment of 30% of the course fee. Instalments start on the 1st of the month following your initial payment. The total payable under each plan is shown at checkout.
Employer Funded: If your employer is funding your course, send us their details (name, address, email, telephone and contact person) and we will send a customised course proposal to ensure a smooth enrolment experience. We can also invoice your employer directly if required. (Find More Here)
If you have any further questions regarding the course, please complete the Get Course Information Kit form.
Upon completion, you will receive an email containing the full course information and available start dates (if classroom-based course). A member of our advisory team will also reach out to ensure you have all the support you need.
Additional Fees
AAT Registration Fees
Payable to AAT within 4 weeks of enrolment:
- Level 3 Certificate in Bookkeeping: One-off registration fee of £99
Please note: AAT fees are subject to change. Please visit the official AAT website for the most up-to-date fee schedule. All prices are correct at the time of publication.
Alternatively, you can include the AAT registration fee during checkout (which includes a small administrative processing fee), and we will handle the registration directly with AAT on your behalf. If you add the AAT Registration at the checkout, we will issue a payment code, which you can use to register with AAT without directly paying to AAT.
Exam Fees
Exam fees are not included in the standard course fee. You can view current pricing on our Exam Fees page.
To save on costs, we recommend adding an exam package during checkout. This bundle provides exam credits that can be used to book your assessments either at our London centre or remotely from home. For more details, please visit our Exam Package information page.










