Level 3
Assistant Accountant

Course Content

Financial Accounting: Preparing Financial Statements (FAPS)

Fully Funded Through the Skills and Growth Levy

Awarding Body
AAT
Level
Beginner
Duration
12 Months
Lessons
Virtual Instructor Led
Self Paced
eLearning
Double-Entry Bookkeeping
You will learn how double entry bookkeeping works and practise recording financial transactions correctly so that every entry is balanced and accurate.
Recording financial transactions and maintaining accounting records
You will record day to day business transactions, including sales, purchases, and expenses, and learn how to maintain accurate ledgers and accounting records.
Preparing and balancing trial balances
You will produce trial balances from accounting records and identify and correct errors to ensure the accounts balance.
Accounting adjustments including accruals, prepayments, and depreciation
You will apply key accounting adjustments to reflect income and expenses accurately in the correct accounting period.
Preparing financial statements for sole traders and partnerships
You will prepare profit and loss statements and statements of financial position for sole traders and partnerships using real world examples.
Interpreting financial statements for business decision making
You will analyse financial statements to understand business performance and support decision making within a finance function.

Tax Processes for Business (TPFB)

Principles of VAT
You will learn how VAT works in the UK, including different VAT rates, VAT schemes, and when VAT is charged or reclaimed.
Calculating VAT and preparing VAT returns
You will calculate VAT on sales and purchases and practise preparing VAT returns using business scenarios and accounting records.
Understanding business tax obligations and compliance requirements
You will develop an understanding of key business tax responsibilities and how organisations remain compliant with HMRC requirements.
Supporting tax reporting and documentation
You will support the preparation and organisation of tax related documentation, ensuring records are accurate, complete, and ready for review or submission.
Reviewing and validating tax related financial information
You will review tax calculations and financial data to check accuracy, identify errors, and ensure information is reliable before submission.

Management Accounting Techniques (MATS)

Costing techniques and cost behaviour
You will learn how different costs behave within a business and practise applying costing techniques to understand how products and services are priced.
Budgeting and forecasting methods
You will prepare budgets and forecasts, using financial data to plan future income and expenditure and support effective financial control.
Break even analysis
You will calculate break even points and use this information to understand when a business covers its costs and begins to make a profit.
Variance analysis and performance measurement
You will compare actual results against budgets, calculate variances, and analyse performance to identify areas of concern or improvement.
Preparing management accounts
You will help prepare management accounts that provide timely financial information for managers to support decision making.
Using management information to support planning and decision making
You will interpret management accounting data and present insights that help managers make informed operational and financial decisions.

Business Awareness (BUAW)

The role of finance within an organisation
You will understand how the finance function supports day to day operations and contributes to wider business objectives and decision making.
Organisational structures and business strategy
You will learn how different organisations are structured and how finance supports the delivery of business strategy and goals.
Ethics and professionalism in accounting
You will explore ethical principles and professional standards and learn how to apply them when working with financial information.
Regulatory requirements and compliance
You will gain an understanding of key regulatory and compliance requirements that affect accounting activities and financial reporting.
The wider accounting and finance landscape
You will develop awareness of the accounting profession, professional bodies, and career pathways within finance and accountancy.

Why choose GH Apprenticeships?

This is more than a standard accounting apprenticeship.
Learning goes beyond the syllabus. You will benefit from expert led masterclasses, exposure to real business scenarios, and insightful sessions with Grace Hardy that focus on confidence, professionalism, and long term career progression.

The programme combines a recognised Level 3 qualification with practical workplace application, ensuring you develop the skills, experience, and mindset needed to succeed in a modern finance role.

Whether you are starting out or looking to progress, this apprenticeship is designed to prepare you for real responsibility, real work, and clear progression within accounting and finance.
Apply now and take the next step in your accounting career with GH Apprenticeships

This Apprenticeship is delivered by e-Careers
You can also move forward to the Level 4 Professional Diploma for advanced progression.