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Association of Accounting Technicians
Advanced Certificate Stage

Students normally start at the Certificate Stage, but entry direct to the Advanced Certificate Stage is permitted provided you can satisfy the Association of Accounting Technicians entry requirements as detailed on the matrix.

To complete the Advanced Certificate stage you must complete five units of competence (four if Accounting Work Skills has already been completed as part of Certificate stage).

Units of competence

  • Unit 5 - Financial accounting
  • Unit 6 - Costing
  • Unit 15 - Cash Management and Credit Control
  • Unit 31 - Accounting Work Skills
  • Unit 32 - Professional Ethics

Course contents

The study topics include:

  • Revision of basic bookkeeping
  • Accounting concepts and standards
  • Advanced accounting procedures
  • The treatment of stocks
  • Fixed assets and depreciation
  • The extended trial balance
  • Incomplete records
  • Partnerships
  • Introduction to cost accounting
  • Classification and behaviour of costs
  • Material costs and stock control
  • Labour costs and expenses
  • Marginal costing and absorption costing
  • Cost bookkeeping
  • Information in business
  • Cash budgeting
  • Cash flow forecasting
  • Debtor management
  • Investment appraisal
  • County Court Procedures

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