Entry requirements
It is recommended that you will already have a sound knowledge of bookkeeping up to and including trial balance stage. You should have suitable work experience and /or the IAB Level2 Certificate in Bookkeeping or equivalent.
Why take this course?
The Level 3 Certificate in Bookkeeping and Accounting is accredited by the Institute of Accountants and Bookkeepers (IAB) and has been designed for those:
- who already have some bookkeeping experience and want to formalise their knowledge and skills by completing an accredited qualification in bookkeeping and accounting
- who already hold a bookkeeping qualification wanting to expand their range of knowledge and skills
- already employed in bookkeeping or allied roles and wanting to expand their range of knowledge and skills so that they can perform more advanced tasks and take on additional responsibility in the workplace
- already self-employed as a bookkeeper/practitioner, or considering self-employment, and wanting to expand their range of knowledge and skills so that they can offer a more extensive range of services to a wider client base
You will gain a comprehensive range of knowledge and skills and will be able to carry out period end bookkeeping routines and also perform tasks of a complex nature that fall within the function of accounting. You will be able to prepare a trial balance, use a suspense account and correct bookkeeping errors. You will also be able to carry out routine period end procedures such as valuing stock and recording a stock valuation in the bookkeeping system, accounting for the acquisition, depreciation and disposal of fixed assets and keeping a fixed asset register, accounting for prepayments and accruals, writing off bad debts and providing for doubtful debts.
You will acquire the skills to prepare financial statements for a sole trader (trading and profit and loss account and a balance sheet) and you will be able to prepare an extended trial balance plus prepare financial statements for a sole trader from incomplete records.
What you will experience
The Level 3 Certificate in Bookkeeping and Accounting qualification comprises four mandatory units:
- Principles of accounting – R/508/5865
- Make accounting adjustments – Y/508/5866
- Prepare financial statements from double entry records for sole traders and partnerships –D/508/5867
- Prepare financial statements from incomplete records for sole traders and not for profit organisations – H/508/5868
Key Facts
Everything you need to know before applying for this course.
What you will need
The knowledge tests and assignments for this course are provided online so students will need internet access and IT equipment to complete the course. Alternatively, assessments can be taken at our assessment centre.
Additional costs
Please note that your registration fee, student membership for 1 year, Certification costs and IAB assessment fees are included (excluding re-sits)
Assessments
The knowledge tests, examination and assignments for this course are delivered online. Pilot assessments are provided for the purposes of practice and revision. Pilot assessments are not timed and can be undertaken as many times as you choose. Once the pilot assessment is passed, you can attempt the live assessment. Live assessments are timed and to successfully complete the qualification you must pass all four live assessments.
The first is an online knowledge test which is a series of independent short answer questions made up of multiple-choice, gap fill, and true or false type questions. There are also two online assignments to complete which take the form of short case study type questions with several tasks for each case study. All three of the above assessments are open book which means they can be taken at home or you can book a time slot at our assessment centre.
There is one examination that you will need to attend the College for. This examination is taken online but the IAB stipulate that it must be taken under examination conditions. The examination is made up of a series of independent questions (learners do not have to refer to data and tasks in previous questions when working through the paper). Although each question is independent some questions may have more than one.
Examinations can be taken in any month (subject to the examination centre). This means that you can move up through the levels quickly as well. Examinations require a minimum of 5 weeks notice in which allows the IAB enough time to process your registration and get the examination papers dispatched.
Student Stories
Kirsten Black
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“Being able to learn the theory and then apply it in a practical setting is really beneficial. I developed many skills from studying the Foundation Apprenticeship, communication, teamwork, and collaborative working, to name just a few.”
Read more about Kirsten's story
Rebekka McLaughlin
Business & Management
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“I’ve had such a positive experience with the College and can’t recommend the workplace learning route highly enough. I think it’s important to recognise that there are various routes to achieving qualifications and this was the right path for me.”
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Katelyn Louise Share
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“NESCol is such a supportive place to study, and the staff go above and beyond to help you achieve your goals.”
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Kate Wolska
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“My daughter is so proud of me. I’m doing it for her – to show her if you want it, you can do it now for tomorrow.”
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Drew Smith
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“If you’re not too sure about what you want to do, then I would definitely recommend a Foundation Apprenticeship because it gives you an insight into working while you’re still studying.”
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Morven Garden
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“I feel confident moving forward as the experience of a Modern Apprenticeship and the skills I have managed to develop stand as a strong base structure for the rest of my career.”
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Gillian Gray
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“I am dyslexic and suffer with my mental health so it was great to be assigned the same support tutor for three years. She was always available to talk to if I found myself in crises and I felt really well supported.”
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Margarita Ivanova
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“NESCol has made a huge difference for me and I would say to anyone considering retraining to just go for it – you’ll be surprised at what you can achieve and the difference it will make in a short time. I would highly recommend college to others who have moved to Scotland from abroad, especially if you are not sure where to start with gaining qualifications. College is a great because it gives you the option to go straight into work or continue on to further study.”
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Leah Innes
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“I’ve gained invaluable on-the-job experience and it’s helped me boost my confidence in my day to day job”
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Steve Raeburn
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“An apprenticeship gave me the chance to prove to myself that I can do better.”
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Applications
North East Scotland College offers hundreds of courses each year, apply for one now.
Online
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Starts Flexible start date
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Ends 31 Jul 2026
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Course Code C00772
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Fees £770.00
Alternatively, you can complete a distance learning application form and send it to us.
Please note that timetabling changes can often occur after the Part-time Course Guide is published, and as a result the printed version of the guide may not hold the most up-to-date information.
We therefore advise you that all start dates and times listed on the website are at all times accurate, and should be used as your main point of reference before booking your course.
Fees quoted apply to individuals who meet our residency criteria for home fee status. A higher fee may apply if criteria cannot be met; evidence may be required. Please contact enquiry@nescol.ac.uk for further information.
If you take up a place on a College course, at the start of the course you will be asked to complete an enrolment form. In completing the form and/or taking up a place on a College course, you will enter into a contract with the College and be bound by the North East Scotland College Standard Terms and Conditions of Study. Copies of the Terms and Conditions are available for inspection on notice boards and at various locations throughout the College, at the College Reception, on the College website: nescol.ac.uk, or can be obtained on request from the Student Funding and Admissions Manager, North East Scotland College, Aberdeen City Campus, Gallowgate, Aberdeen AB25 1BN. Please note that courses are offered subject to (a) there being sufficient numbers of enrolments and (b) the availability of resources. The College reserves its right (i) not to run courses where the number of students is considered insufficient or where resources are unavailable and (ii) in certain circumstances, to refuse admission to an individual applicant.
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