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Mai Studies Original · Accounting & Finance

AAT Study Support: Level 3 Advanced Bookkeeping and Final Accounts

A Mai Studies study-support programme for learners working towards AAT Level 3 assessments. Each module contains original notes, worked adjustments, a classroom transcript, a practical activity with a worked solution, mock questions with explanations and a marked assignment. Mai Studies is an independent provider and is not AAT or an AAT Approved Training Provider. You register with AAT and sit the assessment at an AAT approved assessment venue.

10 weeks 60 guided hours Intermediate
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Included with Mai Studies membership at no extra cost. Fee waivers are available through scholarships and open access.

AAT Study Support: Level 3 Advanced Bookkeeping and Final Accounts course artwork

What you will achieve

  • Account for non-current assets, depreciation and disposals
  • Apply accruals and prepayments at the year end
  • Complete an extended trial balance and correct errors
  • Prepare final accounts for a sole trader
  • Prepare partnership accounts including appropriation
  • Apply professional ethics to everyday bookkeeping decisions

Entry guidance

  • — Confident with double entry and control accounts
  • — Level 2 bookkeeping knowledge or equivalent experience
  • — Around six study hours each week

Original Mai Studies learning material. This is a professional completion programme, not a regulated qualification or university accreditation.

Programme syllabus

6 applied modules

Lessons
6
Assessed tasks
6
Practice questions
120
Timed mock papers
2
01

Non-current assets and the asset register

Recognising, depreciating and disposing of assets, and keeping the register that proves them.

1 lesson · 20 practice questions · 1 assessed task

  1. 1. The life of an asset, from purchase to disposal36 min study · 3 learning objectives · practical activity

    Recognising, depreciating and disposing of assets, and keeping the register that proves them.

  • Assignment: Non-current assets and the asset register — marked out of 100, pass at 80%
02

Accruals, prepayments and the extended trial balance

Matching income and expense to the right period and carrying the adjustments through the ETB.

1 lesson · 20 practice questions · 1 assessed task

  1. 1. Year-end adjustments that make the accounts true38 min study · 3 learning objectives · practical activity

    Matching income and expense to the right period and carrying the adjustments through the ETB.

  • Assignment: Accruals, prepayments and the extended trial balance — marked out of 100, pass at 80%
03

Final accounts for sole traders

Turning an adjusted trial balance into a statement of profit or loss and a statement of financial position.

1 lesson · 20 practice questions · 1 assessed task

  1. 1. Preparing the sole trader final accounts36 min study · 3 learning objectives · practical activity

    Turning an adjusted trial balance into a statement of profit or loss and a statement of financial position.

  • Assignment: Final accounts for sole traders — marked out of 100, pass at 80%
04

Partnership accounts

Accounting for more than one owner, including appropriation, current accounts and changes in the partnership.

1 lesson · 20 practice questions · 1 assessed task

  1. 1. Sharing profit fairly and recording it properly38 min study · 3 learning objectives · practical activity

    Accounting for more than one owner, including appropriation, current accounts and changes in the partnership.

  • Assignment: Partnership accounts — marked out of 100, pass at 80%
05

Errors, suspense accounts and corrections

Finding what went wrong, correcting it by journal, and understanding the effect on profit.

1 lesson · 20 practice questions · 1 assessed task

  1. 1. Errors that the trial balance hides, and those it does not36 min study · 3 learning objectives · practical activity

    Finding what went wrong, correcting it by journal, and understanding the effect on profit.

  • Assignment: Errors, suspense accounts and corrections — marked out of 100, pass at 80%
06

Ethics and professional behaviour

Applying the fundamental principles when the pressure is real.

1 lesson · 20 practice questions · 1 assessed task

  1. 1. Ethics in everyday bookkeeping decisions39 min study · 3 learning objectives · practical activity

    Applying the fundamental principles when the pressure is real.

  • Assignment: Ethics and professional behaviour — marked out of 100, pass at 80%

Timed mock papers

  • AAT Study Support: Level 3 Advanced Bookkeeping and Final Accounts: timed mock paper 1 — 180 minutes, 50 objective questions plus written and computational tasks
  • AAT Study Support: Level 3 Advanced Bookkeeping and Final Accounts: timed mock paper 2 — 180 minutes, 50 objective questions plus written and computational tasks

Lesson pages, assessed tasks and mock papers open the moment you join this programme. Teaching material is studied online; the notes you write are yours to download.

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