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Accounting Level 3 AAT Diploma at Eastleigh College

Course description

Once all the subjects in the level have been successfully completed, you will be awarded the Level 3 AAT Diploma in Accounting that is nationally recognised in its own right, but is commonly used as a stage for the full AAT qualification.

You will learn and develop your skills through a mixture of

  • lessons
  • talks/demonstrations
  • assignments
  • work related projects and investigations.

You will be required to undertake a significant amount of private study as the programme encourages students to research the tasks given to them and produce written assignments.

You should expect to be at College for around 16 hours per week and to spend at least 5 hours a week studying outside of class.


Course content

AAT units will cover topics such as:

  • Accounts Preparation - This involves preparation of an extended Trial Balance and investigations of errors in trading accounts.
  • Final Accounts - This builds on the extended Trial Balance and begins to prepare and understand the final accounts, such as the Statement of Profit or Loss, Statement of Financial Position and the Trial Balance for sole traders and partnerships.
  • Costs and Revenues - This builds on basic costing and introduces students to more complex costing principles and mathematical theory.
  • Indirect Tax (VAT) - Gives an overview of the VAT system, including the rates, schemes and the completion of a VAT return.
  • Professional Ethics - Investigates the standards expected of an accountant in relation to regulations relevant to the workplace, accounting in general and the AAT.
  • Spreadsheet Software - This introduces students to a more accounts focused approach when using spreadsheet software.

Work experience placements will require students to plan and organise their own placement and travel arrangements. This is part of the necessary development and preparation for employment.

Entry requirements

As this is a professional qualification, there are pre-entry requirements. You should successfully have completed the Level 2 AAT Accounting and Business and have 5 GCSEs at grade A*- C including Maths and English.

All students without an A*-C grade in English or Maths will be required, as a condition of the programme, to undertake either a GCSE or Functional Skills programme.

Students should also have good attendance and attainment reports from their previous school or college, complete a successful interview and initial numeracy and literacy assessments and have a genuine interest in working in a business environment.


Students will need to take a number of computer-based exams; some of which will instantly be marked automatically and some that will require marking and then passing through internal and external verification.

Informal assessment will take place through a variety of methods including observations, projects/assignments, professional discussions and developing a portfolio of evidence.

Financial information

Text books, folders, stationery including calculators and computer storage devices and AAT membership fees will incur additional costs.

Future opportunities

Successful completion enables progression for suitable candidates to the Level 4 AAT Diploma in Accounting or the Level 3 Certificate in Management.

If you wish to progress, these programmes are best studied alongside related employment such as bookkeeper, accounts administrator/assistant, company cashier, purchase/sales ledger clerk, trainee financial accounts assistant, audit trainee, trainee credit controller, accounts payable clerk or tax assistant/trainee.

Direct progression in to these careers areas without further study is also possible.

There are often a large number of vacancies at this level and it is best to get a job as soon as possible after completion to improve your chances of increasing your salary.

Further information

Success depends on a number of things: regular attendance, a professional attitude in lectures, completing homework and self-study.

At least 50% more time than is spent in College should be spent working independently. It is helpful to have access to a computer outside of College; alternatively the College Learning Centre can be used.

Students need to be motivated, enthusiastic and keen to develop their skills.

How to apply

If you want to apply for this course, you will need to contact Eastleigh College directly.

Last updated date: 29 February 2016

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