Course Overview

This is the third of three AAT Levels which you are required to achieve to become a fully qualified AAT Accounting Technician.  Personal Taxation and Business Taxation allow for Accreditation of Prior Experiential Learning (APEL) in other Accountancy roles such as Chartered Accountants.

You will also take three core examinations and be required to complete a project.

Course Structure

Compulsory Units are:

  • Drafting Financial Statements
  • Contributing to the Management of Performance and the Enhancement of Value
  • Contributing to the Planning and Control of Resources  
  • Managing Systems and People in the Accounting Environment 
  • Contributing to the Maintenance of a Healthy, Safe and Productive Environment.

In addition you will have to choose two from the following Options:

  • Preparing Business Taxation Computations
  • Preparing Personal Taxation Computations
  • Operating a Cash Management and Credit Control System
  • Implementing Auditing Procedures.

Modules Covered

Drafting Financial Statements is about drafting and interpreting financial statements of limited companies.

Contributing to the Management and the Enhancement of Value is about collecting, analysing and interpreting information of help to managers in controlling costs and improving the performance of operations.

Contributing to the Planning and Control of Resources focuses on the planning and control of resources in an organisation.

Managing Systems and People in the Accounting Environment is about your role as a manager in the accounting environment, whether you are a line manager or are managing a particular function or project.

Contribute to the Maintenance of a Healthy, Safe and Productive Environment is about monitoring your working environment and making sure it meets requirements for health, safety, security and effective working conditions.

Preparing Business Taxation Computations is about preparing tax computations for business and completing the relevant tax forms.

Preparing Personal Taxation Computations is about preparing tax computations and returns for individuals.

Operating a Cash Management and Credit Control System is concerned with the management of cash and credit. It involves the management of cash balances as well as the granting of credit and the collection of outstanding debts.

Implementing Auditing Principles relates to the internal and external auditing process and requires you to be involved from the planning to the reporting stage.

Assessment

Drafting Financial Statements, Contributing to the Management of Performance and the Enhancement of Value, Contributing to the Planning and Control of Resources, Preparing Business Taxation Computations and Preparing Personal Taxation Computations are all Units which are assessed by examination. All examinations are set and marked by the AAT.

Operating a Cash Management and Credit Control System, Implementing Auditing Procedures and Contributing to the Maintenance of a Healthy, Safe and Productive Working Environment (MHSPWE) are assessed by a skills test. Skills tests are set by the AAT but marked internally. (If you have achieved your AAT Intermediate stage/NVQ 3 Accounting you will not have to repeat the MHSPWE skills test again).

Managing Systems and People in the Accounting Environment is assessed by either a case study or a 4,000 word project.

What's Next?

On successful completion of your Technician stage you will be able to apply for full membership of the AAT.You will also have to produce evidence of appropriate accounting work experience of at least one calendar year duration since registering with the AAT. You may also wish to consider continuing with your studies by embarking on a professional Chartered Accountancy course. Other options would include the Foundation Degree in Accountancy.

Additional Costs

Books will cost in the region of £125.

Entry Requirements

You must be working in an accountancy role in current accounting employment (or demonstrate past accounting work experience and/or future accounting employment plans) and have an AAT Level 3 Diploma or other professional Accountancy qualifications.

You must register with the AAT by the end of September.
Full membership of the AAT requires one full calendar year of appropriate accounting work experience gained since joining the AAT. In addition you must have successfully achieved all three Levels.


You will be interviewed.

Information, Advice and Support

Careers Guidance

Help with choosing the right course and with thinking about where this might take you in the future.
Email: [email protected]

Student Finance

Money matters - you may be entitled to financial support whilst you study.
Tel: 01274 088503 (HE).
Email: [email protected]

Learning Support

Support for applicants with a learning difficulty, disability, illness or other learning need.
Tel: 01274 088344
Email: [email protected]

For all other queries call 01274 088088

Fees Information

We believe that quality degrees should not cost the earth. That's why our competitive tuition fees provide you with a quality experience that includes more taught hours than those at most universities, good levels of tutor access, and support with small teaching groups. More information on our competitive tuition fees