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AAT Intermediate Stage NVQ3

Association of Accounting Technicians (AAT)

Intermediate Stage/ NVQ3

Students will normally start at the Foundation Stage but entry direct to the Intermediate Stage is permitted provided you can satisfy the entry requirements as detailed on the Exemptions matrix.

To complete the Intermediate stage you must complete five units of competence (or three, if 'Working with computers' and 'Health & Safety' have already been completed as part of Foundation stage).

Units of competence

  • Unit 5 - Financial records and accounts
  • Unit 6 - Record and evaluate costs and revenues
  • Unit 7 - Preparing reports and returns
  • Unit 21 - Working with computers*
  • Unit 22 - Monitoring and maintaining a healthy and safe workplace*

*if not already covered in Foundation Stage

The Intermediate Stage 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

Course Contents

Premier Training will provide each student with:


 Textbooks and Workbooks for each unit
 Assignments
 Practice examinations
 Practice Simulations/Mock skills test
 Telephone helpline
 Personal study programme
 Personal tutor
 Portfolio builder

For details of prices please click here to visit the AAT NVQ Fees page.

To enrol on the Premier Training AAT Intermediate Stage course, please visit our Enrolment page.

Of course, should you have any questions please do not hesitate to call us for a no-obligation discussion with one of our tutors. Enrol now.

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