AAT Advanced Diploma In Accounting (Online Course)

You will learn more complex accounting tasks, such as preparing final accounts for sole-traders and partnerships, cost accounting records, reports and returns, financial spreadsheets and ethics.

Topics include:

• Advanced Bookkeeping- consolidates and introduces new areas such as accounting for non-current assets and using the extended trial balance. You will deal with adjustments for closing inventory, accrued and prepaid expenses and income, and how these are incorporated into an extended trial balance. Provisions for depreciation on non-current assets, irrecoverable debts and allowances for doubtful debts are also to be calculated and accounted for.

• Final Accounts Preparation - This unit is concerned with preparing final accounts for sole traders and partnerships, incorporating elements of dealing with incomplete records, and an appropriate understanding of the principles that underpin the preparation of final accounts.

• Management Accounting: Costing - You will develop an understanding of how costs are handled in organisations, and why different organisations treat costs in different ways. You should be able to recognise different approaches to cost accounting and make informed and reasoned judgements to guide management.

Other areas include:

• Indirect tax
• Ethics for accountants
• Spreadsheets for accounting