AAT Advanced Diploma in Accounting

The AAT qualification consists of three levels.

AAT Advanced Diploma in Accounting

AAT Advanced Diploma in Accounting

The AAT qualification consists of three levels.

This level is the second level of the full AAT accounting qualification covering more advanced elements of book-keeping and costing.

It is ideal for you if you are currently working, or want to work in accountancy or finance, and have studied the AAT Foundation Certificate in Accounting or its equivalent.

In order to complete the qualification and gain full membership of the AAT, you will also need to complete the AAT Professional Diploma in Accounting.

If you have not completed the AAT Foundation Certificate in Accounting, it may be possible for you to begin studying for your AAT qualification from the Advanced Diploma; however you will be expected to demonstrate an aptitude for the main areas covered at the Foundation Certificate level.

Study Mode

Part time

What Will I Study?

The AAT Advanced Diploma in Accounting consists of 6 units.

This course will introduce more complex accounting tasks, such as preparing final accounts for sole traders and partnerships, maintaining cost accounting records, the preparation of VAT returns, professional ethics and spreadsheets.

What Qualification Will I Get?

Upon successful completion of this level, you will be awarded the AAT Advanced Diploma in Accounting.

What Modules Are Covered?

  • Advanced Book-keeping
    • Understanding the accepted principles of accounting and double-entry book-keeping
    • Understanding the accounting methods of recording non-current assets
    • Accounting for the purchase of non-current assets
    • Accounting for deprecation and adjustments
    • Accounting for the disposal of non-current assets
    • Preparing and extending the trial balance

  • Final Accounts Preparation
    • Understanding the process involved in preparing final accounts
    • Preparing accounting records from incomplete information
    • Producing final accounts for sole traders
    • Understanding partnerships’ legislative and accounting requirements
    • Preparing a statement of profit or loss appropriation account
    • Preparing a financial position statement relating to partnerships

  • Management Accounting: Costing
    • Understanding an organisation’s costing systems
    • Recording and analysing cost information
    • Apportioning costs to organisational requirements
    • Analysing budget deviations and reporting these to management
    • Using information gathered from costing systems to assist decision making

  • Ethics for Accounting
    • Understanding principles of ethical working
    • Understanding ethical behaviour when working with internal and external customers
    • Understanding when and how to take appropriate action following suspected ethical codes breaches
    • Understanding the ethical responsibility of finance professionals in promoting sustainability

  • Indirect Tax
    • Understanding VAT regulations
    • Completing VAT returns accurately and on time
    • Understanding VAT penalties and adjusting for previous errors
    • Communicating VAT information

  • Spreadsheet for Accounting
    • Using a spreadsheet to enter, edit and organise numerical and other data
    • Selecting and using appropriate formulae and data analysis tools and techniques
    • Presenting, formatting and publishing spreadsheet information

Note: Individual modules can be offered for those students wishing to complete previous Level 3 studies, please contact us for further details

How Long Will I Study?

The duration of the Advanced Diploma course is 27 weeks (plus exam weeks)

How Will I Be Assessed?

AAT assessments are:

  • Practical computer based assessments which may be computer marked or human marked
  • Designed to reflect real-life tasks
  • Flexible - you can sit them anytime of the year, except for the synoptic assessment
  • Depending on the assessment, you may get your provisional results straight away

Individual units will be assessed in unit assessments, and a final synoptic assessment is also required to be completed.

What Are The Entry Requirements?

You will have completed AAT Foundation Certificate in Accounting or its equivalent.

If you have not completed the AAT Foundation Certificate in Accounting, you may still be permitted to start your AAT studies at Advanced Diploma Level.

This is dependent on prior knowledge, however, and you will be asked to complete a diagnostic test to ensure that you have the under-pinning knowledge to be successful at this level.

What Else Do I Need To Know?

Course fee:

Please contact us for details of the course fee

Students are responsible for registering with AAT:


One-off admission fee: approx. £43*
Annual student membership fee: approx. £92

(*students who are already registered with the AAT for prior studies will not need to pay this)


AAT Exam fees are payable prior to sitting the exam:


Unit assessments: Price on application
Synoptic assessment: Price on application


Textbooks will also be required to complete the course:


Estimated cost for full set of books: £100

Additional information:

Enrolments take place throughout the year.

A minimum of 90% attendance is expected.

If you have a Learning Difficulty or Disability please let us know when you apply.

What Can I Do After This Course?

Students who are successful on this course can gain suitable positions in an accounting / financial environment or gain promotion within their organisation.

Successful students who meet the attendance requirements will be offered a place on the AAT Professional Diploma in Accounting.

Got A Question About This Course?

Call (01926) 679218
or Email: enquiries@timelytrainingsolutions.co.uk