AAT Level 3 emphasises the reports produced by businesses at the end of accounting periods, including the final accounts and VAT returns. Costing examines how businesses measure/control their costs and use cost information to make decisions while Professional Ethics examines morals and behaviour in an accounts or financial environment. The Spreadsheet Software module will cover a wide range of the main functions of the Excel Spreadsheet package including construction of spreadsheets, manipulation of data and presentation of information.
