AAT: Accounting Technician (NQF Level 4)


Who should attend?

Learners competent in language, literacy, communication and mathematical literacy at NQF Level 3. This course is perfect if you’ve completed Level 3, or you’re already at a more intermediate level and looking to develop existing accounting skills. You may be heading for your first job in accounting and finance, seeking a change of career, or already work in the industry.

OutcomesProgramme StructureMore Info

Programme Outcomes

  • Demonstrate competence in the processing of sales and receipts.
  • Process purchases and payments correctly.
  • Be able to process petty cash, reconcile accounts and prepare an initial trial balance.
  • Present financial data for internal and external use.
  • Be able to operate a computerised accounting system.
  • Maintain accurate records relating to capital acquisition and disposal.
  • Collect and collate information for the preparation of final accounts.
  • Prepare the final accounts of sole traders and partnerships.
  • Record and analyse information relating to direct costs and revenues.
  • Record and analyse information relating to the allocation, apportionment and absorption of overhead costs.
  • Prepare and evaluate estimates of costs and revenues.
  • Monitor and control cash receipts and payments.
  • Manage cash balances effectively.
  • Be able to assess risk of debtor accounts.
  • Monitor and control the collection of debts.
  • Apply general principles and procedures for ethical compliance expected within the accounting sector.
Short code Learning & assessment area Method of assessment1 Mandatory (Core qualification) units
API Accounts preparation I Computer based test (centrally set and assessed by AAT) Principles of accounts preparation (K)2
Extending the trial balance using accounting adjustments (S)
Accounting for fixed assets (S)
APII Accounts preparation II Computer based test (centrally set and assessed by AAT) Preparing accounts for partnerships (K&S)
Prepare final accounts for sole traders (S)
CMGT Cash management Computer based test (centrally set and assessed by AAT) Principles of cash management (K)
Cash management (S)
CRS Costs and revenues Computer based test (centrally set and assessed by AAT) Principles of Costing (K)
Providing cost and revenue information (S)
ITX Indirect tax AAT e-delivered project/case study or workplace evidence (locally assessed by centre) Principles of VAT (K)
Preparing and completing VAT returns (S)
PEAF Professional ethics in accounting and finance Computer based test (centrally set and assessed by AAT) Professional ethics in accounting and finance (K)
SPSW Spreadsheets software Computer based test (centrally set and assessed by AAT) Or

Workplace evidence (locally assessed by centre)

Spreadsheet Software (imported unit)
    • 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.

 

  • The Principles of accounts preparation unit is assessed in API and APII and will only be awarded once both API and APII have been achieved. The assessment requirement set for this unit currently states that the Principles of accounts preparation (Knowledge) unit needs to be delivered and assessed with the four other units in the AAT’s Account preparation learning and assessment area. Any logical overlap between units will need to be taken into consideration as part of teaching and when planning assessments.