Book-Keeping Level 3 Certificate (AAT)
This qualification will develop complex skills and knowledge necessary to work in a bookkeeping role or to progress to higher level accountancy roles or study.
Wednesday, 10 Sep 2025 - 08 Jul 2026
(Register your interest)
This qualification will develop complex skills and knowledge necessary to work in a bookkeeping role or to progress to higher level accountancy roles or study.
Learners completing this qualification will become competent in financial processes including accounting principles and concepts, advanced bookkeeping and preparing financial statements. They will also be introduced to business issues regarding payroll and value added tax (VAT), including an understanding of the documents and reports produced on payroll software, timescales for submissions and payments.
Learners completing this qualification will become competent in financial processes including accounting principles and concepts, advanced bookkeeping and preparing financial statements. They will also be introduced to business issues regarding payroll and value added tax (VAT), including an understanding of the documents and reports produced on payroll software, timescales for submissions and payments.
The course is structured around 2 units
1: Financial Accounting: Preparing financial statements
This unit provides learners with the skills required to produce statements of profit or loss and statements for financial position for sole traders and partnerships, using a trial balance. Learners will gain the double-entry bookkeeping skills needed to record financial transactions into an organisation's accounts using a manual bookkeeping system.
Understand the accounting principles underlying final accounts preparation.
Understand the principles of advanced double-entry bookkeeping.
Implement procedures for the acquisition and disposal of non-current assets.
Prepare and record depreciation calculations.
Record period end adjustments.
Produce and extend the trial balance.
Produce financial statements for sole traders and partnerships.
Interpret financial statements using profitability ratios.
Prepare accounting records from incomplete information.
2: Tax Processes for Business
This unit explores tax processes that influence the daily operations of businesses and is designed to develop learners' skills in understanding, preparing and submitting Value Added Tax (VAT) returns to HM Revenue and Customs. The unit provides learners with the knowledge and skills needed to keep businesses, employers and clients compliant with laws and practices that apply to VAT and payroll.
Understand legislation requirements relating to VAT.
Calculate VAT.
Review and verify VAT returns.
Understand the principles of payroll.
Report information within the organisation.
Please note: There will be a computer based exam at the end of each unit that will take place in a classroom at the Sutton centre.
All learners must pay a one-off registration fee which is approximately £91.00. Please contact AAT directly for the current price that they charge as this is subject to change. This fee is paid to AAT directly by the learner and not to Sutton College. Your tutor will give you information about registering on the first day of the course.
1: Financial Accounting: Preparing financial statements
This unit provides learners with the skills required to produce statements of profit or loss and statements for financial position for sole traders and partnerships, using a trial balance. Learners will gain the double-entry bookkeeping skills needed to record financial transactions into an organisation's accounts using a manual bookkeeping system.
Understand the accounting principles underlying final accounts preparation.
Understand the principles of advanced double-entry bookkeeping.
Implement procedures for the acquisition and disposal of non-current assets.
Prepare and record depreciation calculations.
Record period end adjustments.
Produce and extend the trial balance.
Produce financial statements for sole traders and partnerships.
Interpret financial statements using profitability ratios.
Prepare accounting records from incomplete information.
2: Tax Processes for Business
This unit explores tax processes that influence the daily operations of businesses and is designed to develop learners' skills in understanding, preparing and submitting Value Added Tax (VAT) returns to HM Revenue and Customs. The unit provides learners with the knowledge and skills needed to keep businesses, employers and clients compliant with laws and practices that apply to VAT and payroll.
Understand legislation requirements relating to VAT.
Calculate VAT.
Review and verify VAT returns.
Understand the principles of payroll.
Report information within the organisation.
Please note: There will be a computer based exam at the end of each unit that will take place in a classroom at the Sutton centre.
All learners must pay a one-off registration fee which is approximately £91.00. Please contact AAT directly for the current price that they charge as this is subject to change. This fee is paid to AAT directly by the learner and not to Sutton College. Your tutor will give you information about registering on the first day of the course.
This course is Level 3.
1: Bookkeeping Level 2 Award AAT
2: You will need to have appropriate levels of English and Maths skills in order to produce assignments necessary for this course.
You must have achieved an English and Maths Level 1 qualification or above. You will be asked to provide your certificates during the Course Approval Assessment.
3: You must also be competent in the use of ICT in order to complete unit assignments and access course information provided online.
PLEASE NOTE: Concessions rates may be available to those aged 19+ who do not already hold a full Level 3 qualification or have a full Level 3 qualification but are unemployed or are employed but earn below the national living wage.
If you fall outside these criteria, you can either pay the full fee or apply for an advanced learner loan. A 10% discount will be applied to the Standard fee for those learners who take out an Advanced Learner Loan.
Additional information
Please bring a pen, paper and a calculator to your session.
Any course enrichment opportunities associated with this class will be listed in your Google classroom.
1: Bookkeeping Level 2 Award AAT
2: You will need to have appropriate levels of English and Maths skills in order to produce assignments necessary for this course.
You must have achieved an English and Maths Level 1 qualification or above. You will be asked to provide your certificates during the Course Approval Assessment.
3: You must also be competent in the use of ICT in order to complete unit assignments and access course information provided online.
PLEASE NOTE: Concessions rates may be available to those aged 19+ who do not already hold a full Level 3 qualification or have a full Level 3 qualification but are unemployed or are employed but earn below the national living wage.
If you fall outside these criteria, you can either pay the full fee or apply for an advanced learner loan. A 10% discount will be applied to the Standard fee for those learners who take out an Advanced Learner Loan.
Additional information
Please bring a pen, paper and a calculator to your session.
Any course enrichment opportunities associated with this class will be listed in your Google classroom.
Make an application by the ‘Apply Now’ button and book a Course Approval session to ensure this course is suitable for you.
For your Course Approval session, you need to:
By booking a Course Approval session, you are agreeing that you have read and understood the terms and conditions of enrolment and course details as well as the above requirements.
For further information please contact enrol@suttoncollege.ac.uk
If you are unsure of your next steps for education, employment or career choices our Advice Service can help. Contact advice@suttoncollege.ac.uk
For your Course Approval session, you need to:
- Bring accepted ID in the form of either a UK passport or printout of your e-visa showing residency status
- Bring proof of benefit dated within the last 3 months or most recent payslip /tax return if claiming the concessionary fee
- Ensure you meet all previous educational requirements to attend this course
- Bring copies of previous exam certificates
By booking a Course Approval session, you are agreeing that you have read and understood the terms and conditions of enrolment and course details as well as the above requirements.
For further information please contact enrol@suttoncollege.ac.uk
If you are unsure of your next steps for education, employment or career choices our Advice Service can help. Contact advice@suttoncollege.ac.uk
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