AAT: Accounting Technician (NQF Level 5)


OutcomesProgramme StructureMore Info
  • Manage people within the accounting environment.
  • Prepare forecasts and budgets
  • Collect, analyse and disseminate information about costs
  • Monitor performance and make recommendations to enhance value
  • Understand the principles of internal control and evaluate accounting systems
  • Apply general principles and behaviours of ethical working in accountancy
  • Review the competence of individuals undertaking work activities and arrange the necessary training.
  • Prepare, in collaboration with management, contingency plans to meet possible emergencies. Update the system in accordance with changes that affect the way the system should operate and check that your update is producing the required results.
  • Draft and interpret limited company financial statements
  • Draft and interpret departmental revenue and expenditure reports
  • Draft and interpret local government financial statements
Short code Learning and test area Method of assessment1 Mandatory (core qualification) units
FNST Financial statements  

Computer based test (centrally set and assessed by AAT)

Principles of drafting financial statements (K)
Drafting financial statements (S)
BGT Budgeting Computer based test (centrally set and assessed by AAT) Principles of budgeting (K)
Drafting budgets (S)
FNPT Financial performance Computer based test (centrally set and assessed by AAT) Principles of managing financial performance (K)
Measuring financial performance (S)
ICAS Internal control and accounting systems AAT e-delivered project/case

study or workplace evidence (locally assessed by centre)

Principles of internal control (K)
Evaluating accounting systems (S)
Short code Optional units – 2 from 4 Optional units – 2 pairs from 4
CRMC Credit management and control Section 1 Computer based test (centrally set and assessed by AAT)

Section 2 AAT e-delivered project/case study or workplace evidence

Or

All workplace evidence(locally assessed by centre)

Principles of credit management (K)
Control of debt and credit (S)
PTX Personal tax Computer based test (centrally set and assessed by AAT) Principles of personal tax (K)
Calculating personal tax (S)
BTX Business tax Computer based test (centrally set and assessed by AAT) Principles of business tax (K)
Calculating business tax (S)
EXA External auditing Computer based test (centrally set and assessed by AAT) Principles of external audit (K)
Auditing financial statements (S)

All AAT assessments will be delivered using current and/or emerging computer-based technologies. Please also note that it is the AAT’s aim to develop alternative assessments so the form of assessment delivered in year 1 may not be the same form of assessments we use in year 2, 3, 4 or 5. We are aware that the infrastructure outside the UK varies and not all countries will immediately be able to adopt computer-based assessments (CBA). So outside the UK, the assessment strategy in the short-term will be different to the UK with regard the use of formal CBAs.