Assistant Accountant
Level 3

EMA Training have worked with employers  and AAT to design and develop our unique Accounting Apprenticeship.

Over this 15 month Apprenticeship, participants will cover topics allowing them to develop skills and master complex financial processes such as; final accounts, reports and returns, spreadsheet use for accountants, VAT returns and professional ethics.


Programme Duration

Training Duration

Training Method

Training Schedule






Module 1
Ethics for Accounting

In this module, you will understand the need to act ethically, understand the relevance to the accountants work of the ethical code professional accounts and identify action to take in relation to unethical behaviour.

Module 2
Spreadsheets for Accounts

For this, you will learn how to use relevant tools to manipulate and analyse data, design and structure spreadsheets to meet customer needs and use tools to prepare and report accounting information.

Module 3
Management Accounting: Costing

In this module, you will demonstrate an understanding of internal reporting, differentiate between cost classifications for different purposes and record and calculate overhead costs.

Module 4
Advanced Bookkeeping

You will understand the basic principles of accounting including the accounting equation, understand VAT and payroll accruals and understand the difference between capital and revenue.

Module 5
Final Accounts Preparation

In this module, you will understand the format of the accounts for sole traders, understand partnership accounts and have a detailed look into incomplete records.

Module 6
Indirect Tax

This will allow you to understand the nature of VAT, explain how an organisation should interact with the HRMC, look into VAT documentation and VAT errors.

Evening classes

Here at EMA Training we also offer evening AAT classes for those who are unable to attend our regular daytime course sessions as an apprentice.

These sessions may be for anyone who would like to become AAT qualified but are not free during the day.

These sessions are also for any apprentice who has used all of their 20% during their apprenticeship but would like some extra support.

If you're interested, please contact the team:


Ccontact the team

Find out more about this course

01332 371 666