ATHE Level 4 Extended Diploma in Accounting (2024)
Introduction
The Level 4 Extended Diploma in Accounting (120-credit) builds on the core accounting foundation offered by the Diploma and offers learners access to further learning for a broader and more rounded understanding. There are a range of additional units here which extend knowledge into related practical business subjects like taxation, the business environment, accounting law and economics.
This is a core qualification available to existing and interested centres of ATHE.
Grading
Graded with Pass, Merit and Distinction.
Advanced learner loans available in the UK – to check if funding is available see the latest Qualification Catalogue here.
For the progression routes visit our progression routes page.
Delivery Mode
This qualification can be delivered either in the classroom, via distance learning or blended, part-time or full-time.
Qualification Specification
To view the specification, please click here.
Typical Age
This qualification is designed for learners who are typically aged 18 and above.
Qualifications
For learners who have recently been in education or training the entry profile is likely to include one of the following:
- a GCE Advanced level profile with achievement in 2 or more subjects supported by 5 or more GCSEs at grades 4 and above
- other related level 3 subjects such as ATHE level 3 Diplomas
- an Access to Higher Education Certificate delivered by an approved further education institute and validated by an Access Validating Agency
- other equivalent international qualifications
Language
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 8 mandatory units.
| Unit Name | Unit Aims | Credits | Mandatory |
|---|---|---|---|
| Financial Accounting 1 | The aim of this unit is to develop the financial reporting skills of those who manage or seek to manage the day to day finances and financial needs of small and medium enterprises (SMEs) and small and medium practices (SMPs). The unit will develop the ability to prepare financial statements according to the International Accounting Standard for Small and Medium-Sized entities (IFRS for SMEs) and to interpret financial statements prepared according to that standard. | 15 | Yes |
| Financial Accounting 2 | Learners will develop the ability to prepare financial statements according to the International Accounting Standards for Small and Medium-Sized entities (IFRS for SMEs). Learners will gain knowledge and skills required to enable them to measure performance and assess the financial position of small and medium enterprises (SMEs) and small and medium practices (SMPs). | 15 | Yes |
| Budgetary Control | The aim of this unit is to develop knowledge and ability in identifying and evaluating sources of finance, managing and improving working capital, preparing budgets for functional departments and understand the importance of budgetary control for small and medium enterprises (SMEs) and small and medium practices (SMPs). | 15 | Yes |
| Cost and Management Accounting | Individuals will have the skills to provide relevant information for shortterm and long-term decision making in relation to costing and pricing, whilst ensuring that employees are motivated to achieve individual objectives and the objectives of the business as a whole. | 15 | Yes |
| Personal Taxation | The aim of this unit is to enable individuals to understand taxation as it affects individuals within the regulatory context in which they are working. For the UK, the unit will focus on income tax, National Insurance (NI) contributions and capital gains tax. In other jurisdictions, equivalent personal taxes should be explored. | 15 | Yes |
| Business Environment | This unit will develop learners’ understanding of the business environment and the internal and external conditions in which different organisations operate. Learners will also gain understanding of organisational responsibilities and structures. | 15 | Yes |
| Economics for Business | This unit will provide learners with the knowledge and understanding of the national and international economic environment and their impact on how businesses operate. They will also consider the implications for business of changes in the economic environment. | 15 | Yes |
| Law for Accounting | The aim of the module is to develop understanding of how law within a national jurisdiction impacts on business organisations and professional accountancy practice. | 15 | Yes |
