Teaching materials for the new qualification are being prepared. The course area currently contains the unit structure only. Teaching lessons and study materials have not yet been published.

Access: 90 days from enrolment. This purchase gives access to the Financial Accounting module for the New Qualification 2026 in the Online course area.

About this unit

Learn to prepare and interpret the financial statements of a single limited company. Explore the reporting frameworks and international accounting standards that underpin financial reporting, including the treatment of non-current assets.

Develop practical skills in preparing statements of profit or loss and other comprehensive income, financial position, changes in equity and cash flows. Use financial ratios to explain performance and support decisions made by users of the accounts.

This mandatory unit forms part of the AAT Level 4 Diploma for Professional Accounting Technicians (New Qualification 2026).