Unlike some other qualifications, there are no entry requirements with AAT, and you don’t need any relevant work experience. This means AAT’s ideal if you’re leaving school or college or thinking about a change of career.

Even though there are no entry requirements, it will help if you’re good with numbers and committed to putting in the study hours.

According to Robert Half, The average salary for someone who is AAT qualified and an AAT member (MAAT) is around £24,500. This can rise to to £36,900 for Fellow Membership (FMAAT).

AAT – Level 2 Certificate

If you’re looking to kick-start a career in accounting, then the AAT Level 2 Certificate in Accounting is the perfect launch pad. This course is designed for students who occupy a junior finance position or are looking to get into an entry level role: you don’t need prior experience of accounting to enrol on this course.

Learning Hours: 210

On successful completion you will be awarded the AAT Diploma in Accounting.

  • Accounting for the purchase and disposal of fixed assets
  • Accounting accurately for depreciation
  • Dealing with issues arising from fixed asset records
  • Accounting for adjustments
  • Preparing and completing a trial balance
  • Accounting methods used to record assets, liabilities, income, expenses and capital
  • Completing a petty cash voucher
  • Maintaining an analysed petty cash book
  • Maintaining a petty cash balance
  • Maintaining a three-column analysed cash book
  • Understanding the use of the journal
  • Using the journal to correct errors disclosed and not disclosed by the trial balance
  • Creating and clearing a suspense account using the journal
  • Understanding control accounts
  • Preparing and reconciling sales and purchase ledgers and tax control accounts
  • Understanding the banking process
  • Understanding the cost recording system within an organisation
  • Recognising the component parts of a cost recording system and how it operates
  • Using the cost system to record or extract data
  • Providing information on actual and expected costs
  • Understanding the accounting or payroll function within an organisation
  • Demonstrating a range of effective communication skills
  • Working independently or as part of a team
  • Developing skills and knowledge to meet personal and organisational needs
  • Accessing, entering and editing accounting information
  • Selecting and using tools and techniques to process business transactions
  • Producing accounting documents and summary reports to meet requirements

AAT - Level 3 Diploma

AAT Level 3 Diploma in Accounting is the ideal next step for those who have the basic knowledge of accounting principle and bookkeeping and wish to pursue for more. Whether you have been in a junior accounts role for some time and are looking to move up the career ladder or are looking to build on the AAT Level 2, this course demonstrates to employers that you have the skills required for a successful career in accounting.

Learning Hours: 305

On successful completion you will be awarded the AAT Diploma in Accounting.

  • Preparing accounting records from incomplete information
  • Producing accurate final accounts
  • Legislation relating to the formation of partnerships
  • Profit and loss appropriation accounts
  • Preparing a balance sheet relating to a partnership
  • Generally accepted accounting principles and concepts

The Costs and Revenues paper consists of two units:

  • The Principles of Costing unit helps you understand the fundamental principles that underpin costing methodology and techniques. It shows you how costs are handled within organisations, and why different organisations treat costs in different ways.
  • Providing Cost and Revenue Information shows you how to apply the principles of costing. It teaches you the importance of cost accounting within an organisation. You also learn how to recognise different approaches and make informed decisions about the most effective costing techniques.

Indirect Tax enables you to tackle some of the most commonly occurring VAT issues in a business. Although some basic knowledge is expected, the emphasis here is on awareness and understanding, rather than recall.

Professional Ethics in Accounting and Finance develops your understanding of your ethical duties as an accounting technician and the importance of fulfilling them.

Spreadsheet Software shows you how to select and use a wide range of advanced spreadsheet software tools and techniques. These will enable you produce, present and check spreadsheets that are complex and non-routine.

AAT – Level 4 Diploma

This AAT Level 4 Diploma course covers higher level accounting tasks, including drafting financial statements, managing budgets and evaluating financial performance. You’ll also have the opportunity to specialise in areas from tax to auditing and credit control.

Learning Hours: 380

You need to take all four mandatory papers and then choose two of the five optional ones which allow you to specialise in areas from tax to auditing and credit control.

On successful completion of Levels 3 and 4 you will be awarded the AAT Accounting Qualification. With proof of one year past relevant work experience you’ll be able to apply to become a full member of AAT and use the letters MAAT after your name.

  • Regulatory framework that underpins financial reporting
  • Key features of a published set of accounts
  • Basic principles of consolidation
  • Drafting statutory financial statements and consolidated financial statements
  • Interpreting financial statements using ratio analysis
  • Principles of Budgeting
  • Drafting Budget
  • Principles of Managing Financial Performance (Knowledge)
  • Measuring Financial Performance (Skills)
  • Understanding importance and use of internal control systems
  • Evaluating the accounting system and identifying areas for improvement
  • Conducting ethical and sustainability evaluations of accounting systems
  • Making recommendations to improve the accounting system
  • Accessing, entering and editing accounting information
  • Selecting and using tools and techniques to process business transactions
  • Producing accounting documents and summary reports to meet requirements

AAT – Level 4 Optional

In addition to the mandatory papers, you must also take two optional papers

  • Understanding how legislation impacts upon credit control
  • How to prepare and use information from a variety of sources to manage an organisation granting of credit
  • Awareness of a range of techniques and methods of credit control
  • Managing cash balances in a business
  • Preparing and using cash budgets to ensure the ongoing liquidity of an organisation
  • Making informed decisions regarding borrowing and investing surplus funds.
  • Legislation and procedures relating to personal tax
  • Current taxation principles of income from employment
  • Current principles of taxation for an individual
  • Calculating accurately the tax payable on income
  • Accounting for capital gains tax correctly
  • Preparing accurate computations
  • Completing the relevant parts of self-assessment tax returns correctly
  • Impact of legislation and legislative changes
  • Tax law and its implications for unincorporated businesses
  • Tax law and its implications for incorporated businesses
  • How to treat capital assets
  • Preparing the relevant pages of a tax return for an unincorporated business
  • Correctly completing corporation tax returns
  • Legal and professional standards required for an external auditor
  • External auditing procedures
  • Auditing techniques and which to use when planning audits
  • Audit documentation and planning
  • Undertaking an audit under supervision
  • Preparing draft reports for approval

After conclusion

After completing the any AAT level we also offer students an unpaid work placement opportunity from 2 months to 6 months in our partner accounts practice where one can build up their skills & potential and learn how to work in a real environment with chartered certified accountants, which will lead to successful job interviews in your desired field.