Description
Take your financial expertise further with the AAT Level 3 Certificate in Bookkeeping. Designed as a step-up from Level 2, this intermediate course tackles complex transactions, advanced VAT, and comprehensive financial statements—giving you the crucial skills needed to unlock higher-level accounting positions.
Jobs available for a Bookkeeper
- Accounts Senior
- Bookkeeper
- Credit Controller
- Sales/Purchase Ledger Clerk
In these roles, you could expect to earn on average more than £25,000 per year. (Source: National Career Service)
Distance Learning
Self-study with Study Material and access to Online Study Material through the Virtual Learning Campus (VLC) for students throughout the UK & internationally. Therefore, Distance Learning is best if you cannot commit to regular hours and if you want to study at your own pace. Click Here to find out more about how the Distance Learning Course works.
The Level 3 Diploma 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
A student completing AAT Level 3 Certificate in Bookkeeping qualification will develop the skills needed for financial processes including accounting principles and concepts, advanced bookkeeping and preparing financial statements.
They will also understand business issues regarding payroll and value-added tax (VAT) (which may be known by another name in other countries). All of this will be learned in the context of the ethical issues a bookkeeper may encounter professionally. Qualification Specifications attached.
The two units are assessed individually through computer-based end-of-unit assessments.
You will be awarded an AAT Level 3 Certificate in Bookkeeping from the Association of Accounting Technicians (AAT) once you have passed all two exams.
On completion, you will be eligible for Certified Bookkeeper Status. It gives you greater recognition and professional approval.
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 also completed the AAT Level 3 Certificate in Bookkeeping from the Association of Accounting Technicians (AAT), you will be eligible for Certified Bookkeeper Status. It gives you greater recognition and professional approval.
Once you’ve achieved the full AAT Bookkeeping Qualification (both Level 2 and Level 3), you’ll be able to:
- Apply for AATQB Status
- Progress to chartered accountancy (gaining generous exemptions)
- Become your own boss by offering Bookkeeping services to businesses
- Progress to university to gain further academic accreditation
- Work overseas with this internationally recognised qualification
- Join our career hub to get regular news on jobs and 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.
For AAT Distance Learning Courses
- You must have access to a computer and the Internet throughout your study period.
- And you must have basic computer skills in order to navigate our Virtual Learning Campus.
AAT Registration Fees and Assessment fees are not included in the Course Fee.
Payment Options
You may choose any of the following options to pay for your course
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 Applies, Find More Here)
Flexible Payment Option: You may consider paying your course fees over 6/12 equal monthly instalments/payment plan by paying an initial payment of 30% of Course Fees. The second payment will start from the 1st of the month after the initial/first payment. The Total Amount payable under the payment plan(s) will be shown during checkout.
Employer Funded: If your current employer is likely to fund the Course, please send us your employer details (Name, Address, email address, Telephone, and Contact Person), and we will send a Customised Course proposal to ensure a smooth enrolment experience. An invoice for the Employer can also be raised if required. (Find More Here)
If you have further questions about the course, please complete the “Get Course Information Kit” form.
On completion, you should receive an email with the updated course information & available Course start dates. One of our course advisors will also be in touch to check whether you require any further support.
Additional Fees:
AAT Registration Fees – Payable to AAT within 4 weeks of enrolment.
- Level 3 Certificate in Bookkeeping - One-off registration fee - £99
AAT Fees are subject to change; please check on the AAT website for current fees. All fees are correct at the time of publication. You can also add the AAT registration fee during checkout, which includes a small admin processing fee. When you add the Registration fee, we pay & process registration directly to AAT on your behalf.
Exam Fees are not included in the course fee; please Click Here to find the current exam fees. You may consider adding an exam package during checkout, which can work out cheaper as a package.
You can pay for the course fees in the following ways
- Self Funded
- Employer Funded
- Private Education Loan
In addition to the tuition fee, students will need to register with AAT and pay the registration fee to AAT and exam fees to the exam centre.










