AAT

Units - Accountancy

NVQ & Diploma

The NVQ and Diploma pathways below show the units relevant to each level. By selecting each unit you will see a brief summary of what you will learn.

NVQ

Diploma

Foundation

Certificate

Unit 1 Recording Income & Receipts (RIAR) * Unit 30 Introductory Accounting (IAC)
Unit 2 Making and Recording Payments (MARP)* Unit 31 Accounting Work Skills (AWS) **
Unit 3 Preparing Ledger Balances (PLB) *  
Unit 4 Supplying Information and Management Control (SIMC)  
Unit 21 Working with Computers (WWC) */**  
Unit 22 Health and Safety (HSPE)*/**  
Unit 23 Achieving Personal Effectiveness (APE) *  

Intermediate

Advanced Certificate

Unit 5 Financial Records and Accounts (FRA) Unit 5 Financial Records and Accounts (FRA)
Unit 6 Evaluating Costs & Revenues (ECR) Unit 6 Evaluating Costs & Revenues (ECR)
Unit 7 Preparing Reports and Returns (PRAR) Unit 15 Operating Cash Management & Credit Control (OCMC)
  Unit 32 Professional Ethics (Ethics) **

Technician

Diploma

Unit 8 Contributing to the Management of Performance and Enhancement of Value (PEV) * Unit 33 Management Accounting (MAC)
Unit 9 Contributing to the Planning and Control of Resources (PCR) * Unit 10 Managing Systems and People in the Accounting Environment (MSP)
Unit 10 Managing Systems and People in the Accounting Environment (MSP) Unit 11 Drafting Financial Statements (DFS)
Unit 11 Drafting Financial Statements (DFS)  

Optional Units

Optional Units

Unit 15 Operating Cash Management & Credit Control (OCMC) Unit 17 Implementing Auditing Procedures (IAP)
Unit 17 Implementing Auditing Procedures (IAP) Unit 18 Preparing Business Taxation (BTC)
Unit 18 Preparing Business Taxation (BTC) Unit 19 Preparing Personal Taxation (PTC)
Unit 19 Preparing Personal Taxation (PTC)  
Notes

* taught together with another unit
** can be taken at a different level