Advantages of studying with IDEAL

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As the most widely recognised entry level accounting qualification in the UK, the AAT Accounting qualification offers fantastic employment opportunities. This fully tutor supported course package covers Levels 2, 3 & 4, ensuring you are give the guidance and support that will enhance your chances of passing your exams quickly, and at great value.

We understand the commitment you are making in undertaking this course of study. We promise to match that commitment, by promising to support you every step of the way, with the help of our highly experience and helpful tutors. below we have highlighted what we include in our training package and detailed the subjects that are covered. If you’d like to discuss any aspect of our courses and services, please call us and we’ll help as best we can.


Within this syllabus you are required to gain an understanding of digital processes within bookkeeping. We feel that the ONLY way for you learn this, is by using an actual bookkeeping software package. This will improve your qualification preparation as well as being beneficial for you when seeking employment. Also, as Xero is one of the leading accounting software providers, the additional CPD Certificate will be a valuable addition to your CV.

Ideal Schools will provide:
  • All Study Materials via textbook or presentation folder (online access also provided)
  • Our Price Promise
  • Supplementary VIDEO tutorials
  • 4 years tutorial support via phone & email
  • Continuous Self Progress tests & Answers
  • FREE Xero CPD Certification
  • Continuous tutor marked assignments
  • Unlimited access to online practice questions
  • FREE Postage & Packing
Exam Structure: 13 x centre based examinations

Study Time: Approx 820 hours

Additional Costs: 3 x AAT Registration fees (£172, £225 & £240) payable as you commence each level of study

13 x Centre-Based exams: 8 exams are £60 per exam, 5 are priced at £63 per exam. Exam centres charge an admin fee and this varies greatly. Together, these could range from £80 to £120+ per exam. When registered, via your AAT account you can locate your nearest centres and compare for the best value.

Monthly Payment Notice We do not charge interest for monthly payments. To cover costs of additional security measures recently implemented in the banking system, there is a £1.50 charge added to each monthly payments to cover the cost of applying these measures in our systems.
Exam Pass Gaurantee
Enrol with confidence for guaranteed success!
If you DO NOT pass an exam we'll share responsibility and will pay 50% of one re-sit cost per exam. (T's & C's Apply)

Syllabus for AAT Levels 2, 3 & 4 in Accounting

The coverage of this course package is as follows:


Introduction to Bookkeeping
  • Understand how to set up bookkeeping systems
  • Process customer transactions
  • Process supplier transactions
  • Process receipts and payments
  • Process transactions into the ledger accounts:
Principles of Bookkeeping Controls
  • Use control accounts
  • Reconcile a bank statement with the cash book
  • Use the journal
  • Produce trial balances
Principles of Costing
  • Understand the cost recording system within an organisation
  • Use cost recording techniques
  • Provide information on actual and budgeted costs and income
  • Use tools and techniques to support cost calculations
The Business Environment
  • Understand the principles of contract law
  • Understand the external business environment
  • Understand the principles of corporate social responsibility (CSR), ethics and sustainability
  • Understand the impact of setting up different types of business entity
  • Understand the finance function within an organisation
  • Produce work in appropriate formats and communicate effectively
  • Understand the importance of information to business operations


Financial Accounting: Preparing Financial Statements
  • 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
Tax Processes For Business
  • Understand legislation requirements relating to VAT
  • Calculate VAT
  • Review and verify VAT returns
  • Understand principles of payroll
  • Report information within the organisation
Management Accounting Techniques
  • Understand the purpose and use of management accounting within organisations
  • Use techniques required for dealing with costs
  • Attribute costs according to organisational requirements
  • Investigate deviations from budgets
  • Use spreadsheet techniques to provide management accounting information
  • Use management accounting techniques to support short-term decision making
  • Understand principles of cash management
Business Awareness
  • Understand business types, structures and governance, and the legal framework in which they operate
  • Understand the impact of the external and internal environment on businesses, their performance and decisions
  • Understand how businesses and accountants comply with principles of professional ethics
  • Understand the impact of new technologies in accounting and the risks associated with data security
  • Communicate information to stakeholders

LEVEL 4: Mandatory Subjects

Applied Management Accounting
  • Understand and implement the organisational planning process
  • Use internal processes to enhance operational control
  • Use techniques to aid short-term and long-term decision making
  • Analyse and report business Performance
Drafting and Interpreting Financial Statements
  • Understand the reporting frameworks that underpin financial reporting
  • Draft statutory financial statements for limited companies
  • Draft consolidated financial statements
  • Interpret financial statements using ratio analysis
Internal Accounting Systems and Controls
  • Understand the role and responsibilities of the accounting function within an organisation
  • Evaluate internal control systems
  • Evaluate an organisation’s accounting system and underpinning procedures
  • Understand the impact of technology on accounting systems
  • Recommend improvements to an organisations accounting systems

LEVEL 4: Optional Subjects (choose two from three)

Business Tax
  • Prepare tax computations for sole traders and partnerships
  • Prepare tax computations for limited companies
  • Prepare tax computations for the sale of capital assets by limited companies
  • Understand administrative requirements of the UK’s tax regime
  • Understand the tax implications of business disposals
  • Understand tax relief, tax planning opportunities and agent’s responsibilities in reporting to HMRC
Personal Tax
  • Understand the principles and rules that underpin taxation systems
  • Calculate UK taxpayers’ total income
  • Calculate Income Tax and national Insurance (NICs) payable by UK taxpayers
  • Calculate capital Gains Tax payable by UK taxpayers
  • Understand the principles of Inheritance tax
Cash and Financial Management
  • Prepare forecasts for cash receipts and payments
  • prepare cash budgets and monitor cash flows
  • Understand the importance of managing finance and liquidity
  • Understand the way of raising finances and investing funds
  • Understand regulations and organisational policies that influence decisions in managing cash and finance
AAT Levels 2, 3 & 4 in Accounting Careers Here are just a few positions that you could consider upon completion of this study... Self Employed Bookkeeper/accountant
Accounts Payable and Expenses Supervisor
Fixed asset accountant
Payroll manager
Senior Bookkeeper
Senior fund accountant
Tax supervisor
Assistant financial accountant
Cost accountant
Indirect tax manager
payments and billing manager
Senior finance officer
VAT accountant
Make IDEAL Schools your #1 Training Partner

Ready to start AAT Levels 2, 3 & 4 in Accounting?

Course Code: AAT-L234/22 Save 25%
Course Fee: £1985.00 NOW ONLY £1485.00
You can pay the full price or pay a deposit of £125.00 (0% APR), followed by 25 monthly payments of £55.90
Exam Pass Gaurantee
Enrol with confidence for guaranteed success!
If you DO NOT pass an exam we'll share responsibility and will pay 50% of one re-sit cost per exam. (T's & C's Apply)
Still not sure?
Ask one of our advisors or call us FREEPHONE on 0800 028 1404