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AAT Level 4 – Financial Statements of Limited Companies – Module 3/9


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Financial Statements of Limited Companies

This unit is concerned with the drafting, analysis and interpretation of financial statements of limited companies. On successful completion of this unit, a student could be expected to be able to draft the financial statements of single limited companies and groups of companies with little supervision. A student could also analyse and interpret financial statements of limited companies by means of ratio analysis for the purposes of assisting outside user groups in their decision making, thereby fulfilling a useful role within an accounting team.

The unit provides students with the skills and knowledge for drafting the financial statements of single limited companies and consolidated financial statements for groups of companies. It ensures that students will have a proficient level of knowledge and understanding of international accounting standards, which they will be able to apply when drafting the financial statements and will have a sound appreciation of the regulatory and conceptual frameworks that underpin the preparation of limited company financial statements. This unit will equip students with the tools and techniques that will enable them to analyse and interpret financial statements effectively.

Learning Outcomes:

  1. Demonstrate an understanding of the reporting frameworks and ethical principles that underpin financial reporting
  2. Demonstrate an understanding of the key features of a published set of financial statements
  3. Draft statutory financial statements for a limited company
  4. Draft consolidated financial statements
  5. Interpret financial statements using ratio analysis

Additional information

Type of Course

classroom, webinair, online


The AAT Accounting qualification provides the perfect pathway to a successful career in finance and accountancy. We are one of the UK’s leading AAT providers and offer students a unique mix of practical expertise with vital theoretical teaching. Whether you’re a school-leaver, re-training or returning to work, our courses offer the ideal route into accountancy.

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