Category

Accounting & Finance

Level

Level 3

Qualification Number

603/6558/4

Total Credits

60

Course Overview

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 – www.ifa.org.uk or education@ifa.org.uk

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

Grading
Graded with Pass, Merit and Distinction.

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

Qualifications

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
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

Details Unit Aims
Introduction to Management Accounting
Credits: 10
Mandatory: Yes
  1. Be able to prepare organisational budgets to inform organisational decisions
  2. Understand inventory valuation and management
  3. Be able to use capital investment appraisal techniques to inform organisational decisions
Introduction to Cost Accounting Techniques
Credits: 10
Mandatory: Yes
  1. Understand marginal costing
  2. Be able to apply absorption costing techniques
  3. Be able to apply Cost Volume Profit Analysis to business decisions
Ethical, Social and Political Issues in Accounting Practice
Credits: 10
Mandatory: Yes
  1. Understand the use of accounting software in business organisations
  2. Understand fundamental principles of ethical behaviour in accounting
  3. Understand the need for accountants to work ethically and legally with all stakeholders
Introduction to Accounting
Credits: 10
Mandatory: Yes
  1. Understand the role of accounting in organisations
  2. Understand the different types of accountancy practice
  3. Understand accounting requirements for different types of organisations
Introduction to Accounting Principles
Credits: 10
Mandatory: Yes
  1. Be able to use the accounting equation
  2. Understand accounting policies, principles and concepts
  3. Be able to prepare ledger accounts using double-entry accounting principles
  4. Be able to prepare a trial balance
Financial Accounting Applications
Credits: 10
Mandatory: Yes
  1. Be able to prepare final accounts for sole traders.
  2. Be able to prepare final accounts for non-profit making organisations (third sector organisations)
  3. Be able to analyse accounting statements
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