ATHE Level 3 Diploma in Accounting

IntroductionEntry CriteriaQualification Content

The ATHE Level 3 Diploma in Accounting has been designed to develop the essential understanding and skills needed to provide the awareness of the accountancy and tax regulatory environment, the operational requirements for the accounting and finance function and what is expected of a professional accountant.

The ATHE Level 3 Diploma in Accounting can be studied as a pathway to joining the IFA Direct Programme and gaining IFA membership.  For further details click here.
ATHE qualifications can be used for progression to relevant bachelor’s and master’s top-up degrees through a growing number of UK and international universities.
The IFA is an internationally recognised professional accountancy membership body. It is a full member of the International Federation of Accountants (IFAC) the global accounting standard-setter and regulator. Further details can be obtained from the IFA – or

This is a core qualification available to existing and interested centres of ATHE.

Graded with Pass, Merit and Distinction.

Delivery Mode
This qualification can be delivered either in the classroom, via distance learning or blended.

Qualification Specification
To view the specification, please click here.

This qualification is eligible for UCAS points. To find out how much points your qualification is worth, please visit the UCAS Tariff Calculator here.

Typical Age

This qualification is designed for learners who are typically aged 18 and above.


For learners who have recently been in education or training the entry profile is likely to include one of the following:

  • 5 or more GCSEs at grades C and above or Grade 4 and above
  • other related level 2 subjects
  • other equivalent international qualifications


For those whom English is not their first language we recommend the following standards of proficiency in English language skills or an approved equivalent for this qualification:

  • IELTs 5.5
  • Common European Framework of Reference (CEFR) B2
  • Cambridge English Advanced (CAE) 162 or above
  • Pearson Test of English (PTE) Academic 42-49

Learners must complete all 6 mandatory units.

Unit NameUnit AimsCreditsMandatory

Introduction to Accounting

The aim of this unit is to develop an understanding of the different areas of accountancy practice and to begin to consider how these inter-relate with the business environment.
Introduction to Accounting PrinciplesThe aim of this unit is to develop an understanding of accounting principles and information systems. Learners will develop practical bookkeeping skills and understand how to prepare double entry ledger accounts from first principles.10Yes
Financial Accounting ApplicationsThe aim of this unit is to gain an understanding of financial accounting techniques. Learners will develop practical accounting skills to enable them to prepare final accounts for a range of different business organisations and will understand how to analyse and evaluate these statements making appropriate justifications for organisational improvements.10Yes
Introduction to Management AccountingThe aim of this unit is to develop their management and costing accounting skills. Learners will demonstrate numerical dexterity by completing practical tasks completed by business organisations on a day to day basis.10Yes
Introduction to Cost Accounting TechniquesThe aim of this unit is to develop cost accounting skills. Learners will gain an understanding of the importance of costing to the effective operation of a business organisation.10Yes
Ethical, Social and Political Issues in Accounting PracticeBy considering a range of social responsibilities, learners will gain an understanding of the inter-relationship between quantitative and qualitative information.10Yes