aat level 4 higher apprenticeships · the level 4 apprenticeship will now be made up of two...

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AAT Level 4 Higher Apprenticeships Level 4 Diploma in Business Skills and Level 4 Diploma in Accounting

Qualifications briefing pack Qualification numbers: 601/0457/0 and 600/6892/9 Version 2.0 published March 2014

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Contents

Introduction to the AAT Level 4 Higher Apprenticeship .............................................................................. 3

Qualifications at a glance ............................................................................................................................ 3

Aims of the qualification .............................................................................................................................. 4

Target audience .......................................................................................................................................... 4

Training provider approval process ............................................................................................................ 4

Student registration process ....................................................................................................................... 5

Training provider benefits ........................................................................................................................... 5

Student benefits .......................................................................................................................................... 5

Employer benefits ....................................................................................................................................... 5

Operational detail/timing ............................................................................................................................. 6

Further information ...................................................................................................................................... 7

Standards for the Level 4 Diploma in Business Skills ................................................................................ 8

Standards for the Level 4 Diploma in Accounting ..................................................................................... 18

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Introduction to the AAT Level 4 Higher Apprenticeship The Level 4 Apprenticeship will now be made up of two qualifications:

• AAT Level 4 Diploma in accounting, and • AAT Level 4 Diploma in Business Skills.

The Level 4 Diploma in Accounting is the AQ2013 update on the existing Diploma, and the Level 4 Business Skills Diploma has been developed and will draw on existing QCF business skills units. In line with the SASE requirements implemented in April 2013, these two qualifications will now meet the 90 credit requirement for Higher Apprenticeships.

Qualifications at a glance AAT Level 4 Diploma in Business Skills

Qualification number: 601/0457/0

Level: 4 Unit title Unit reference

number

GLH

QCF credit

Assessment method

Working in teams F/504/1277 62 7 WPE/RPL* Planning and delivering business communication activities

D/504/1285

55

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WPE/RPL* Evaluate and improve own performance in a business environment

R/601/2554

14

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WPE/RPL* SpreadSheet software (Level 3)** J/502/4626 45 6 WPE/RPL* Presentation software (Level 3) T/502/4623 45 6 WPE/RPL* Deliver a presentation (Level 3) T/601/2529 15 3 WPE/RPL* Organising and facilitating meetings and workshops A/504/1309 33 4 WPE/RPL* Developing commercial awareness T/504/1311 37 4 WPE/RPL* Managing project finances L/504/1377 50 10 WPE/RPL* Total 356 50 Please note that students are required to complete all mandatory units (1-9).

*The method of assessment chosen for each unit is the gathering of Work Place Evidence (WPE) and Recognition of Prior Learning (RPL) in the form of a Portfolio. Training providersM/504/3350 will be required to schedule the collection and assessment of WPE/RPL evidence through LearnPlus (AAT’s e-portfolio system).

**The SpreadSheet software unit is identical to the unit students may have achieved as part of the Level 3 Diploma in Accounting. Students who have already achieved this unit with AAT will have their achievement recognised when they register for the Level 4 Diploma in Business Skills. AAT Level 4 Diploma in Accounting

Qualification number: 600/6892/9

Level: 4

Unit title***

Unit reference number

GLH

QCF credit

Assessment method

Financial Statements M/504/3350 90 10 CBT Budgeting T/504/3351 60 7 CBT Financial Performance A/504/3352 60 7 CBT Internal Control and Accounting Systems F/504/3353 70 8 CBP Total 280 32 Business Tax L/504/3355 50 6 CBT Personal Tax J/504/3354 40 5 CBT External Auditing R/504/3356 70 8 CBT Cash Management Y/504/3357 40 5 CBT Credit Control D/504/3358 40 5 CBT Total 190 23 ***Students are required to complete all mandatory units (1-4) and two of the optional units (6-10).

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Aims of the qualification

The AAT Level 4 Higher Apprenticeship provides a student an advanced level of accountancy and finance knowledge. The Level 4 Diploma in Business Skills provides the additional skills to support students in the workplace and becoming a professional accountant.

Target audience

The Level 4 Higher Apprenticeship is suitable for students who want to develop as a professional accountant. The target audiences for this qualification are:

• the primary audience is those that have completed the Level 3 Diploma as part of the AAT apprenticeship and would like to progress on to an advanced level of study

• students who want to develop all round business skills to improve their performance in the workplace

• those who are looking to progress on to further study opportunities, such as a Foundation Degree or chartered accountancy qualifications.

Training provider approval process

Current training providers approved to offer the AAT Accounting Qualification Current training providers must also be approved to offer the Level 4 Diploma in Business Skills. The application process is free; however, you will be required to complete a supplementary application form. This will enable us to update our systems to facilitate student registration. Paper based application form for training provider approval can be downloaded here Please note: Training providers can be approved to offer the additional qualification for this scheme by applying for approval in the usual way to [email protected]. What do I need to be approved to run the Level 4 Diploma in Business Skills? In addition to the usual assessor and verification awards, assessors and verifiers must hold one of the following:

• A relevant professional qualification. • A degree with substantial business, business administration skills or management content. • Other business, management, or other relevant coaching qualification at Level 4 or above.

They also must:

• have the role of assessor or verifier identified within their job role • be occupationally knowledgeable/competent in the units they are assessing • be familiar with the units that relate to the qualification and be able to interpret and make

judgements on current working practices and technologies within the area of work • understand and apply AAT recording requirements.

https://www.aat.org.uk/training/qualifications/l4-higher-apprenticeship/deliver

mailto:[email protected].

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Student registration process

Current AAT Accounting Qualification students

Students already registered on the AAT Accounting Qualification will be able to finish their apprenticeship under the old scheme however they will be required to finish all assessments by December 2014. Students that are already registered on the AAT Accounting Qualification will still be required to complete a stand-alone registration form; however they will not be required to pay a registration fee.

New students

All new students will be required to complete a stand-alone registration form and pay a £39 registration fee for each qualification. Paper based student registration form can be downloaded here

Training provider benefits Our enhanced apprenticeship programme will:

• add value within the apprenticeship framework which can be incorporated into training

providers’ current offering • attract increased government funding • give students skills that contribute to their development • support employers in the success of their business.

Student benefits

• QCF accredited qualification. • Enhanced apprenticeship offering. • Developed business skills to support their career progression. • Skills-focused and practical qualification. • Units can be achieved through work placed evidence. • On completion, students can go onto a Foundation Degree in Accounting. • Will gain exemptions from chartered accounting examinations after completing the higher

apprenticeship.

Employer benefits Apprenticeships are becoming more widely adopted by UK employers and this training route is widely recognised, combining both development of technical knowledge and on-the-job skills.

Our enhanced apprenticeship programme will:

• help to develop well rounded individuals with the practical skills an organisation needs • provide staff with the key business skills to apply their technical accounting skills in

the workplace • offers practical work-based assessments.


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Operational detail/timing

Operational start date

01 September 2013

Countries of operation

England, Northern Ireland and Wales

Training provider approval

Paper based approval form available

Student registration

Paper based form available

Student fees

• Students already registered on the Accounting qualification will NOT be required to pay any fee. • Assessment fees:

- Level 4 Diploma in Business Skills £25 per unit*

- Level 4 Diploma in Accounting £40 per unit

Assessor requirements

Assessors should hold the A1 Assessor Award , D32.D33, the AAT Assessor Award or the Level 3 Award in Assessing Vocationally Related Achievement (QCF) and have appropriate qualifications/experience in the units they will be assessing

Internal Verifiers

IVs should hold the V1 qualification, D34, the AAT Internal Quality Assurance Moderator Award (IQAM award) or the Level 4 Certificate in Leading the Internal Quality Assurance of Assessment Processes and Practice (QCF) and have appropriate qualifications/experience in the units they are verifying.

Study guidance

Available here

Mapping toolkit

Available here

E-learning resources

AAT have developed a resources page for the Level 4 Diploma in Business Skills for training providers. This includes e-learning modules and ideas on how students can collect evidence. Level 4 Diploma in Business Skills resource page

AAT contact [email protected] *We are charging assessment fees as we will need to cover the costs for recruiting new External Verifiers as well as the development costs for this new qualification.



https://www.aat.org.uk/training/study-support/search

https://www.aat.org.uk/training/qualifications/l4-higher-apprenticeship/resources

https://www.aat.org.uk/training/qualifications/l4-higher-apprenticeship/resources

mailto:[email protected]

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Further information Frequently asked questions We have developed a FAQ’s document to answer some of common questions on the Level 4 Higher Apprenticeship which can be found on this page here.

Locating the current framework documents

The current frameworks documents can be found on the Apprenticeship Framework website

Who do training providers need to register with for certification?

Training providers have to register on Apprenticeship Certificates England (ACE).

The certification system is administered for the Financial Skills Partnership (FSP) by Skills for Justice in Sheffield.

Does the change have any impact on Employment Rights and Responsibilities (ERR) and Functional Skills (FS) or Personal Learning and Thinking Skills (PLTS) where relevant?

There are no changes to the ERR, PLTS and FS at Levels 2 and 3, but these elements will be removed at Level 4 from 1 September 2013.

Given the change in SASE requirements, are there any changes to key dates in terms of registrations or certification?

Yes, the new Level 2 and 3 AAT Accounting Qualifications will be in the framework and on the Skills Funding Agency (SFA) and Learning Aims Reference Application (LARA) system in mid-August 2013.

The new AAT Level 4 Higher Apprenticeship will be in the framework and on the SFA and LARA system on 1 September 2013.


http://www.afo.sscalliance.org/frameworkslibrary/

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Standards for the Level 4 Diploma in Business Skills Qualification number: 601/0457/0

Title Working in teams Level 4 GLH 62 Credit value 7 Unit reference number F/504/1277 Learning outcomes The learner will:

Assessment criteria The learner can:

1 Understand the importance of teams to individual team members and to the team itself.

1.1 Explain the advantages and disadvantages of team working.

1.2 Identify the factors that can contribute to a team’s success.

1.3 Identify the different roles and responsibilities within a team.

1.4 Explain the stages of team development. 1.5 Explain the personal skills and behaviours required of

individuals in a team for effective team working 1.6 Describe the working relationships in teams

2 Understand leadership attributes and skills.

2.1 Explain the difference between leadership and management.

2.2 Evaluate the impact of different leadership styles on performance of individuals and a team.

2.3 Explain skills and behaviour of team leaders required for successful leadership.

3 Be able to contribute effectively to team work.

3.1 Use appropriate skills and behaviour when working as part of a team.

3.2 Assess own contribution to achieving team goals. 4 Understand how to manage

potential conflicts within a team.

4.1 Explain how to identify and manage potential conflicts within a team.

Unit aim(s) By completing this unit the learner will understand the principles of working in a team, leadership attributes and skills, and develop the skills to be able to work effectively in a team.

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Title Planning and delivering business communication activities Level 4 GLH 55 Credit value 6 Unit reference number D/504/1285 Learning outcomes The learner will:


1 Understand how to plan business communication activities.

1.1 Identify the purpose, the intended audience and desired outcomes of a communication activity.

1.2 Assess the effectiveness of business communications in achieving their purpose and desired outcomes.

1.3 Explain the purpose of and when to keep a file copy of what information has been communicated.

1.4 Explain the importance of reviewing written communications for errors and mistakes.

2 Be able to produce written business communications.

2.1 Prepare written communication using language as appropriate for the purpose, audience and desired outcomes including accurate grammar, spelling and punctuation, and plain English.

2.2 Present written information in a structure and style as appropriate for the purpose, audience and desired outcomes.

3 Understand how to communicate verbally in a business environment.

3.1 Explain how to adapt own verbal contributions to professional discussions as appropriate to the audience, purpose of discussion, and the situation.

3.2 Explain what body language and tone of voice to adopt for a specific audience and the situation.

4 Be able to communicate information verbally to the business environment.

4.1 Present information and ideas verbally so that they are clear, accurate, convincing and/or persuasive.

4.2 Lead professional discussions to achieve pre-defined objectives.

4.3 Adopt appropriate active listening techniques to gain information from others.

4.4 Deliver well-argued responses to questions appropriate to the situation and audience.

Unit aim(s) By completing this unit the learner will understand how to plan business communication activities and be able to communicate information verbally and in writing in a business environment. The unit will prepare learners to contribute and lead discussions with senior colleagues, peers and clients in a professional business context.

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Title Evaluate and improve own performance in a business environment

Level 4 GLH 14 Credit value 47 Unit reference number R/601/2554 Learning outcomes The learner will:


1 Understand how to evaluate and improve own performance.

1.1 Analyse the purpose and benefits of continuously improving work.

1.2 Evaluate the purpose and benefits of encouraging and accepting feedback from others.

1.3 Analyse ways of evaluating own work. 1.4 Evaluate the purpose and benefits of trying out possible

improvements to own work. 1.4 Analyse how learning and development can improve own

work, benefit organisations, and further own career. 1.5 Evaluate possible career progression routes and the

opportunities they offer. 1.6 Analyse possible development opportunities and the

benefits they offer. 1.6 Evaluate the advantages and disadvantages of a

learning plan. 2 Be able to evaluate and

improve own performance using feedback from others.

2.1 Encourage and accept feedback from other people. 2.2 Make recommendations to improve work performance. 2.3 Complete work tasks, consistently using recommended

new ways of working. 2.4 Evaluate work completed for improvements and

effectiveness. 2.5 Evaluate changes made for improvements and

effectiveness. 3 Be able to use evaluation and

feedback to develop and use a learning plan.

3.1 Evaluate own performance, using feedback from others, and identify where further learning and development will improve own work.

3.2 Make recommendations and develop a learning plan to improve own work performance, that meets own needs.

3.3 Implement a learning plan for improvement to own work. 3.4 Review and evaluate progress against learning plan and

make updates for improving own work and further learning.

Unit aim(s) By completing this unit the learner will be able to take responsibility for evaluating their own performance in work tasks, then take responsibility for making and evaluating changes that make sure they will be able to work effectively and efficiently in a business environment alongside other people.

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Title Spreadsheet software Level 3 GLH 45 Credit value 6 Unit reference number J/502/4626 Learning outcomes The learner will:


1 Use a spreadsheet to enter, edit and organise numerical and other data.

1.1 Use a spreadsheet to enter, edit and organise numerical and other data.

1.2 Enter and edit numerical and other data accurately. 1.3 Combine and link data from different sources.

1.4 Store and retrieve spreadsheet files effectively, in line with local guidelines and conventions where available.

2 Select and use appropriate formulas and data analysis tools and techniques to meet requirements.

2.1 Explain what methods can be used to summarise, analyse and interpret spreadsheet data and when to use them.

2.2 Select and use a wide range of appropriate functions and formulas to meet calculation requirements.

2.3 Select and use a range of tools and techniques to analyse and interpret data to meet requirements.

2.4 Select and use forecasting tools and techniques. 3 Use tools and techniques to

present, and format and publish spreadsheet information.

3.1 Explain how to present and format spreadsheet information effectively to meet needs.

3.2 Select and use appropriate tools and techniques to format spreadsheet cells, rows, columns and worksheets effectively.

3.3 Select and use appropriate tools and techniques to generate, develop and format charts and graphs.

3.4 Select and use appropriate page layout to present, print and publish spreadsheet information.

3.5 Explain how to find and sort out any errors in formulas. 3.6 Check spreadsheet information meets needs, using IT

tools and making corrections as necessary. 3.7 Use auditing tools to identify and respond appropriately

to any problems with spreadsheets. Unit aim(s)

This unit is about is the ability to use a software application designed to record data in rows and columns, perform calculations with numerical data and present information using charts and graphs. It covers the skills and knowledge required by an IT user to select and use a wide range of advanced spreadsheet software tools and techniques to produce, present and check complex and non-routine spreadsheets.

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Title Presentation software Level 3 GLH 45 Credit value 6 Unit reference number T/502/4623 Learning outcomes The learner will:


1 Input and combine text and other information within presentation slides.

1.1 Explain what types of information are required for the presentation.

1.2 Enter text and other information using layouts appropriate to type of information.

1.3 Insert charts and tables and link to source data. 1.4 Insert images, video or sound to enhance the

presentation. 1.5 Identify any constraints which may affect the

presentation. 1.6 Organise and combine information for presentations in

line with any constraints. 1.7 Store and retrieve presentation files effectively, in line

with local guidelines and conventions where available. 2 Use presentation software

tools to structure, edit and format presentations.

2.1 Explain when and how to use and change slide structure and themes to enhance presentations.

2.2 Create, amend and use appropriate templates and themes for slides.

2.3 Explain how interactive and presentation effects can be used to aid meaning or impact.

2.4 Select and use appropriate techniques to edit and format presentations to meet needs.

2.5 Create and use interactive elements to enhance presentations.

2.6 Select and use animation and transition techniques appropriately to enhance presentations.

3 Prepare interactive slideshow for presentation.

3.1 Explain how to present slides to communicate effectively for different contexts.

3.2 Prepare interactive slideshow and associated products for presentation.

3.3 Check presentation meets needs, using IT tools and making corrections as necessary.

3.4 Evaluate presentations, identify any quality problems and discuss how to respond to them.

3.5 Respond appropriately to quality problems to ensure that presentations meet needs and are fit for purpose.

Unit aim(s) This unit is about the ability to use software applications to produce effective presentations which include a combination of media (e.g. images, animation and sound) for education, entertainment or information sharing. This unit is about the skills and knowledge required by an IT user to select and use a wide range of advanced presentation software tools and techniques effectively to produce presentations that are complex or non-routine.

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Title Deliver a presentation Level 3 GLH 15 Credit value 3 Unit reference number T/601/2529 Learning outcomes The learner will:


1 Understand the purpose of preparing for and evaluating a presentation.

1.1 Explain the purpose of using different types of presentation and equipment.

1.2 Explain different ways of delivering presentations and their features.

1.3 Explain the procedures to be followed when preparing a presentation.

1.4 Explain the benefits of preparing for giving a presentation. 1.5 Describe the types of problems that may occur with

equipment and how to deal with them. 1.6 Explain the purpose and benefits of contingency planning. 1.7 Explain the purpose and benefits of collecting feedback

from the audience on the presentation. 1.8 Explain the purpose and benefits of evaluating

presentations and own performance. 2 Understand the techniques

used in enhancing a presentation.

2.1 Explain and illustrate how presentations may be enhanced by materials and equipment.

2.2 Explain and illustrate how presentations may be enhanced by use of communication and interpersonal skills.

2.3 Describe how to gauge audience reaction to the presentation.

2.4 Explain the purpose and benefits of summarising important features of the presentation.

2.5 Describe the purpose and benefits of giving the audience opportunities to ask questions.

3 Be able to prepare for delivery of a presentation.

3.1 Select any equipment needed and plan how to use it to best effect

3.2 Make contingency plans in case of equipment failure or other problems, if required.

3.3 Practise the presentation and its timing. 3.4 Obtain feedback on planned presentation and make

adjustments, if required 4 Be able to deliver a

presentation. 4.1 Check equipment and resources. 4.2 Circulate presentation materials. 4.3 Introduce self to audience and state aims of the

presentation. 4.4 Address the audience, speaking clearly and confidently,

using language to suit the topic and audience. 4.5 Vary tone, pace and volume to emphasise key points. 4.6 Gauge audience reaction during the presentation and

adapt if required. 4.7 Summarise throughout the presentation to emphasise key

points and help to maintain audience interest. 4.8 Use body language in a way that reinforces presented

information. 4.9 Use equipment, where appropriate, to enhance the

presentation, and deal with any problems that may occur. 4.10 Provide the audience with opportunities to ask questions. 4.11 Listen carefully to questions and respond in a way that

meets the audience’s needs. 5 Be able to evaluate a

presentation. 5.1 Collect feedback on the presentation. 5.2 Reflect on own performance and identify learning points.

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5.3 Evaluate the presentation and own performance and identify changes that will improve future presentations.

Unit aim(s) This unit covers the skills, knowledge and understanding learners need to prepare for, deliver and evaluate a presentation for an audience.

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Title Organising and facilitating meetings and workshops Level 4 GLH 33 Credit value 4 Unit reference number A/504/1309 Learning outcomes The learner will:


1 Be able to take responsibility for meeting and workshop arrangements.

1.1 Set up meetings and workshops using calendar / scheduling software.

1.2 Manage the communications regarding meeting and workshop arrangements with: • intended audience • venue, technology and catering providers, as necessary.

1.3 Assess the needs of the context and audience for meetings and workshops to determine requirements, including venue, audio/visual technology and catering.

2 Understand how to facilitate meetings and workshops.

2.1 Assess how to structure meetings and workshops appropriate to the context, objectives and audience of meetings and workshops.

2.2 Assess different methods of communicating information in meetings and workshops.

2.3 Assess what questions are relevant to the meeting situation and audience.

2.4 Assess when it is appropriate to give others opportunity to verbally contribute ideas and opinions.

3 Be able to facilitate meetings and workshops.

3.1 Establish ground rules, purpose and objectives for meetings and workshops.

3.2 Lead a meeting and workshop to achieve objectives. 3.3 Communicate information clearly at appropriate points

during meetings and workshops. 3.4 Summarise discussions and decisions during meetings

and workshops to the appropriate level of detail. 3.5 Record meeting actions and decisions. 3.6 Review progress against actions as appropriate.

Unit aims By completing this unit the learner will be able to take responsibility for organising, preparing for and facilitating meetings and workshops. The unit will prepare learners for leading meetings where attendees are of similar level of seniority.

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Title Developing commercial awareness Level 4 GLH 37 Credit value 4 Unit reference number T/504/1311 Learning outcomes The learner will:


1 Understand own employer’s business.

1.1 Explain own employer’s objectives and strategy and its position in the market.

1.2 Explain own employer’s organisational structure and that of its senior leadership team.

1.3 Analyse the services and/ or products own employer provides and how it makes money.

1.4 Explain how own employer adds value to its clients through the services and/or products it provides.

2 Understand how relationships are managed between own employer and its clients.

2.1 Evaluate own employer’s and client’s role and responsibilities on a project.

2.2 Explain the contractual obligations that apply between own employer and client.

2.3 Evaluate the impact on individuals and own employer of not fulfilling agreements made with colleagues, clients and stakeholders.

3 Understand a client’s business. 3.1 Analyse a client’s organisational structure and that of its senior management team.

3.2 Explain what services and/ or products a client provides and how it makes money.

3.3 Analyse the objectives and strategy of a clients’ business and its position in the market.

4 Understand the implications of operating ethically.

4.1 Explain what operating ethically means in a business context.

4.2 Explain the implications for a business and its stakeholders of operating ethically.

Unit aim(s) By completing this unit the learner will develop an understanding of their own employers business, the business of its clients and how relationships are managed between their own employer and its clients, and the implications of a business operating ethically.

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Title Managing project finances Level 4 GLH 50 Credit value 10 Unit reference number L/504/1377 Learning outcomes The learner will:


1 Be able to develop a budget for a project.

1.1 Estimate the costs of different project options, in parallel with other planning processes (including scope, schedule and resource management).

1.2 Recommend a budget (including cost estimate, contingency and management reserve).

2 Be able to manage costs against a budget.

2.1 Review actual expenditure against planned expenditure using cost control mechanisms.

2.2 Manage base costs for the project using cost control mechanisms.

2.3 Forecast when funds will need to be released for project activities using cost control mechanisms.

2.4 Anticipate where expenditure may exceed tolerances, and take the necessary steps to address the issue.

2.5 Analyse and report financial performance at the required intervals.

3 Be able to complete financial transactions and evaluate project costs.

3.1 Confirm that all financial liabilities relating to the project are accounted for on project completion.

3.2 Analyse the financial performance of the project at completion.

3.3 Report the financial performance of the project to stakeholders at completion.

4 Be able to comply with standards of financial management.

4.1 Identify relevant standards applying to financial procedures within the project (including legal, organisational and professional standards).

4.2 Operate the financial procedures in compliance with the relevant standards (including the legal, organisational and professional standards).

Unit aim(s) By completing this unit the learner will develop the skills of budget development and management of costs against a budget, and will be able to complete financial transactions and evaluate project costs. The learner will understand the requirements of compliance.

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Standards for the Level 4 Diploma in Accounting Qualification number: 60068929 (Level 8 in Scotland)

Title (and reference number)

Financial statements

Level 4 (Level 8 in Scotland) Credit value 10 (4 knowledge and 6 skills) Learning outcomes The learner will…

Assessment criteria The learner can…

1 Understand the regulatory framework that underpins financial reporting

1.1 K Explain the scope, elements and purpose, for different users,

when preparing financial statements for external reporting 1.2 K Describe legislation and regulation which must be complied with

in the preparation of the financial statements 1.3 K Explain the reasons for governance by legislation and regulation

1.4 K Explain the purpose of accounting standards (GAAP and IFRS) 1.5 K Explain the duties and responsibilities of the directors of a

corporate organisation 2 Understand the key

features of a published set of financial statements

2.1 K Describe the purpose, including key components, of a statement

of financial position 2.2 K Describe the purpose, including key components, of a statement

of profit or loss and other comprehensive income 2.3 K Describe the purpose, including key components of a statement

of cash flows 2.4 K Explain the purpose, including content, of disclosure notes to the

financial statements 2.5 K Identify accounting standards and their effect on the preparation

of financial statements 3 Draft statutory

financial statements for a limited company

3.1 S Apply accounting standards and relevant legislation to correctly

identify, and accurately adjust, accounting information 3.2 S Use appropriate information to draft a statement of profit or loss

and other comprehensive income 3.3 S Use appropriate information to draft a statement of financial

position 3.4 S

Prepare notes to the financial statements which satisfy current statutory disclosure requirements, in respect of accounting policies, non-current assets, current and non-current liabilities and equity

3.5 S Draft a statement of cash flows 4 Draft consolidated

financial statements 4.1 K

Describe the key components of a set of consolidated financial statements – parent, subsidiary, non-controlling interest, goodwill, fair values, pre and post-acquisition profits and equity

4.2 K Explain the basic consolidation process for a parent and

subsidiary 4.3 K Describe the effect of consolidation on each of the key elements

- parent, subsidiary, non-controlling interest, goodwill, fair values, pre and post-acquisition profits and equity

4.4 K

Discuss the key features of a parent / associate relationship 4.5 S

Draft a consolidated statement of profit or loss for a parent company with one partly owned subsidiary in accordance with current accounting standards

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4.6 S

Draft a consolidated statement of financial position for a parent company with one partly owned subsidiary in accordance with accounting standards

5 Interpret financial statements using ratio analysis

5.1 K

Explain the relationship between elements of the financial statements – assets, liabilities, equity, income, expenses, contributions from owners and distributions to owners

5.2 K Discuss the purpose of interpreting ratios in a business

environment 5.3 S

Use accounting ratios to calculate and interpret the relationship between elements of the financial statements with regard to profitability, liquidity, efficient use of resources and financial position

5.4 S Draw valid conclusions from the information contained within the

financial statements 5.5 S Present clearly and concisely issues, analysis and conclusions

to the appropriate people Unit aim(s) This unit is about the learner having the skills and knowledge to prepare financial statements for limited companies, and prepare consolidated financial statements for simple groups. Learners will also be able to use ratio analysis to analyse financial statements and gain a good understanding of current accounting standards.

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Budgeting



1 Prepare forecasts of income and expenditure

1.1 K Explain responsibility centres and the relationships between

departments and functions 1.2 S Code, classify and allocate cost and revenue data to

responsibility centres 1.3 K

Identify internal and external sources of information on costs, prices, demand, availability of resources and cost of finance which can be used to forecast income and expenditure

1.4 K

Demonstrate the use of these techniques to forecast income and expenditure:

• Indexing • Sampling • Moving averages • Linear regression • Seasonal trends

1.5 K Describe the internal charges made to attribute indirect costs to

production 1.6 K Explain the principles and application of standard costing within

the context of a budgetary control system 1.7 S Describe the purpose of income and expenditure forecasts and

their link to budgets 1.8 K Forecast income and expenditure, using internal and external

information 2 Prepare budgets

2.1 K Identify the sources of data and planning assumptions used in budget proposals

2.2 S

Calculate these different types of costs: • Direct or indirect • Fixed, variable, semi-variable or stepped • Capital or revenue

2.3 S Schedule materials, labour and production resources to meet

forecasts 2.4 S Prepare relevant draft budgets for consecutive time periods from

forecast data 2.5 S Prepare cash flow forecasts to facilitate the achievement of

organisational objectives 3 Assess the impact of

internal and external factors on budgets

3.1 K

Describe the impact of the external environment and any specific external costs on budgets

3.2 S

Analyse critical factors affecting costs and revenues, drawing conclusions

3.3 S Calculate the effect that variations in production and sales

constraints will have on budgeted costs and revenues 3.4 S Review and revise the validity of budgets in light of any

anticipated changes

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4 Use budgetary control to improve organisational performance

4.1 K Explain the relationship between budgetary control, product

lifecycles and forecasts and planning 4.2 K

Justify the uses of budgetary control for: • Planning • Co-ordinating • Authorising • Cost control

4.3 K

Explain the behavioural aspects of budgeting 4.4 S Set clear targets and performance indicators to enable the

budgets to be monitored

4.5 S

Prepare a flexed budget

4.6 S

Check and reconcile budget figures 4.7 S Calculate variances between budget and actual income and

expenditure 5 Report budgetary

information to management in a clear and appropriate format

5.1 S

Plan and agree draft budgets with all parties involved 5.2 S Analyse the variances explaining the impact that these will have

on the organisation 5.3 S Inform management of any significant issues arising from

budgetary control 5.4 S Present any recommendations with a clear rationale to

appropriate people 5.5 S Identify and evaluate options and solutions to increase

profitability or reduce financial losses or exposure to risk Unit aim(s) This unit is about forecasting and preparing budgets. The learner will develop the necessary skills and knowledge to allow them to prepare a range of budgets, analyse variances and make recommendations for improving organisational performance. They will be able to inform managers of financial forecasts to aid organisational planning and control.

22


Financial performance



1 Collate and analyse cost information from various sources

1.1 K Explain the purpose and structure of reporting systems within the

organisation 1.2 K Explain the impact of the external environment and related costs

on an organisation 1.3 S

Obtain income and expenditure information from different departments within an organisation and consolidate in an appropriate form

1.4 S Identify other valid information from internal and external sources 1.5 K Explain types of cost centre, profit centre and investment centre

1.6 S Identify costs of materials, labour and expenses and the sources

of information about these costs 1.7 K

Identify fixed, variable, semi-variable and stepped costs and explain their use in cost recording, cost reporting and cost analysis

1.8 S Reconcile income and expenditure information 1.9 S Account for transactions between the departments of an

organisation 2 Be able to use

standard costing to analyse performance

2.1 K

Describe the use of standard units of inputs and outputs 2.2 K

Recognise the differences between standard, marginal and absorption costing in terms of cost recording, cost reporting and cost behaviour

2.3 S

Calculate materials, labour and overhead variances 2.4 S Analyse routine cost reports and compare with budget and

standard costs to identify any differences and their implications 3 Be able to use

appropriate techniques to measure performance and manage costs

3.1 K Identify relevant performance and quality measures for

monitoring financial performance 3.2 K

Identify appropriate key business indicators to use for: • Efficiency • Productivity • Cost per unit • Balanced scorecard • Benchmarking • Control ratios (efficiency, capacity and activity) • Scenario planning (‘what-if’ analysis)

3.3 S Calculate ratios, performance indicators and measures of value

added in accordance with the organisation’s procedures 3.4 S

Use these cost management techniques: • Life cycle costing • Target costing • Activity-based costing

3.5 S Prepare estimates of capital investment projects using

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discounted cash flow techniques

4 Make suggestions for improving financial performance by monitoring and analysing information

4.1 K

Explain the use and purpose of these techniques: • Indexing • Sampling • Time series

4.2 S Compare results over time using methods that allow for changing

price levels 4.3 S Analyse trends in prices and market conditions on a regular

basis 4.4 S Compare trends with previous data and identify potential

implications 4.5 S Consult relevant staff in the organisation about the analysis of

trends and variances 4.6 S

Interpret the results of performance indicators, identifying potential improvements and estimating the value of such improvements

4.7 S

Identify ways to reduce costs and enhance values 5 Prepare performance

reports for management

5.1 S Prepare reports in an appropriate format and within the required

timescales 5.2 S Prepare exception reports to identify matters which require

further investigation 5.3 S Make specific recommendations to management in a clear and

appropriate format Unit aim(s) This unit is about monitoring and managing financial performance. Learners will have the skills and knowledge to be able to analyse information on income and expenditure. They will then be able to use this to make reasoned judgements to support the decision making process.

24


Internal control and accounting systems



1 Understand the role of accounting within an organisation

1.1 K Describe the purpose, structure and organisation of the accounting function and its relationships with other functions within the organisation

1.2 K Explain the various business purposes for which the following financial information is required:

• Statement of profit or loss • Statement of cash flows • Statement of financial position

1.3 K Give an overview of the organisation’s business and its critical external relationships with stakeholders

1.4 K Explain how the accounting systems are affected by the organisational structure, systems, procedures and business transactions

1.5 K Explain the effect on users of changes to accounting systems caused by:

• External regulations • Organisational policies and procedures

2 Understand the importance and use of internal control systems

2.1 K Identify the external regulations that affect accounting practice

2.2 K Describe the causes of, and common types of, fraud and their impact of this on an organisation

2.3 K Explain methods that can be used to detect fraud within an accounting system

2.4 K Explain the types of controls that can be put in place to ensure compliance with statutory or organisational requirements

2.5 K Explain how an internal control system can support the accounting function

3 Evaluate the accounting system and identify areas for improvement

3.1 S Identify an organisation’s accounting system requirements including hardware and software packages

3.2 S Review record keeping systems to confirm whether they meet an organisation’s requirements

3.3 S Identify weaknesses in and the potential for improvements to, the accounting system and consider the impact on the operation of an organisation

3.4 S Identify potential areas of fraud arising from lack of control within the accounting system evaluating the risk

3.5 S Review methods of operating for cost effectiveness, reliability and speed

4 Conduct an ethical evaluation of the accounting systems

4.1 S Evaluate the accounting system against ethical principles

4.2 S Identify actual or possible breaches of professional ethics

5 Conduct a 5.1 Evaluate the accounting system against sustainable principles

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sustainability evaluation of the accounting system

5.2 Identify where improvements could be made to improve sustainability

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6 Make recommendations to improve the accounting system

6.1 S Make recommendations for changes to the accounting system, including ethical and sustainability considerations, with a clear rationale and an explanation of any assumptions made

6.2 S Identify the effects that any recommended changes would have on the users of the system

6.3 K Enable individuals to understand how to use the accounting system by use of: • Training • Manuals • Written information • Help menus

6.4 S Identify the implications of recommended changes in terms of time, financial costs, benefits and operating procedures

Unit aim(s) The aim of this unit is to ensure that the learner will be able to make a considered evaluation of an accounting system, with particular reference to internal controls, ethical considerations and the prevention of fraud. They will be able to make recommendations for improvements supported by a clear rationale of the impact upon the organisation and a cost benefit analysis.

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Business tax



1 Prepare the relevant pages of a tax return for an unincorporated business and produce the computations to support this

1.1 S Adjust trading profits and losses for tax purposes 1.2 S Apply the basis of assessment for unincorporated businesses,

including opening and closing years and overlap profits 1.3 S Classify expenditure on capital assets in accordance with the

statutory distinction between capital and revenue expenditure 1.4 S Prepare computations of capital allowances 1.5 S Make adjustments for private use of assets by owners

1.6 S

Divide profits and losses of partnerships amongst partners 1.7 S Prepare computations to show the changes in partnership

structure for new partners and departing partners 1.8 S Calculate national insurance contributions payable by self-

employed persons 1.9 S

Identify and value any chargeable assets that have been disposed of; calculate the chargeable gain/or allowable loss and relevant reliefs as applicable under current tax law; and calculate any tax liability

1.10 S

Complete the self-employed or partnership supplementary pages of the tax return for individuals, and submit them within statutory time limits

2 Complete corporation tax returns and supporting computations for incorporated businesses

2.1 S

Adjust trading profits and losses for tax purposes

2.2 S

Classify expenditure on capital assets in accordance with the statutory distinction between capital and revenue expenditure

2.3

Prepare computations of capital allowances

2.4 S

Enter adjusted trading profits and losses, capital allowances, investment income and capital gains in the corporation tax computation

2.5 S

Calculate taxable total profits, and other relevant figures, as it applies to companies with periods longer than, shorter than and equal to 12 months

2.6 S Calculate corporation tax payable, taking account of marginal

relief and associated companies 2.7 S Complete corporation tax returns and submit them within

statutory time limits 2.8 S

Identify and value any chargeable assets that have been disposed of and calculate the chargeable gain/or allowable loss and relevant reliefs as applicable under current tax law

3 Understand the impact

3.1 K

Identify relevant tax authority legislation and guidance

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of legislation and legislative changes

3.2 K Explain the system of penalties and interest as it applies to

income tax, corporation tax and capital gains tax 3.3 K Apply any changes that occur to taxation codes of practice,

regulation or legislation 4 Understand tax law

and its implications for unincorporated businesses

4.1 K Describe the main regulations relating to disallowed

expenditure

4.2 K

Explain the basis of assessment for unincorporated businesses

4.3 K Explain the availability and types of capital allowances 4.4 K Identify alternative loss reliefs, demonstrating how best to utilise

that relief 4.5 K Explain the basic allocation of trading profits between partners

4.6 K Explain the self-assessment process including payment of tax

and filing of returns for unincorporated businesses 4.7 K Identify due dates of payments, including payments on account

5 Understand tax law and its implications for incorporated businesses

5.1 K Explain the calculation of corporation tax payable by different

sizes of companies including those with associated companies 5.2 K Identify alternative loss reliefs for trading losses, describing how

best to utilise that relief 5.3 K Identify corporation tax payable and the due dates of payment,

including instalments 6 Understand how to

treat capital assets 6.1 K Identify capital gains exemptions and reliefs on assets

6.2 K Identify methods by which chargeable assets can be disposed

of 6.3 K Identify the rate of tax payable on gains on capital assets

disposed of by individuals and entitlement to relevant reliefs Unit aim(s) This unit is about the learner being able to prepare tax returns for sole traders, partnerships and incorporated businesses, and understand all relevant regulations and guidance for this. The learner will be able to recognise trading profits, make adjustments and apply current relevant legislation to accurately prepare the required computations to support the completion of the tax returns to the statutory authorities.

29


Personal Tax



1 Understand legislation and procedures relating to personal tax

1.1 K Explain the main current legislation relating to personal taxation 1.2 K Explain the main legislative features relating to income from

employment and savings, including exempt savings income 1.3 K Explain the responsibilities that individuals have for disclosure of

income and payment of tax to the relevant tax authorities 1.4 K Explain the main features of the self-assessment system of

taxation 1.5 K Describe the duties and responsibilities of a tax practitioner

1.6 K Identify sources of taxation information for individuals 1.7 K Explain the tax authority’s filing and payment process in relation

to all personal income 1.8 K Identify the main legislative features relating to dividend income

from UK registered companies 1.9 K

Identify the main legislative features relating to property income from furnished and unfurnished rented property, rent a room scheme, holiday lets and buy-to-let investments

2 Calculate income from all sources and identify taxable and non-taxable items

2.1 S Prepare computations of emoluments, including benefits in kind 2.2 S List non-savings, savings and dividend income checking for

completeness 2.3 S Prepare schedules of income from land and property

determining profits and losses 2.4 K Describe taxable and non taxable sources of income from

employment, including benefits in kind 2.5 K Describe taxable and non-taxable savings income

3 Apply current legislation to calculate the tax payable on income

3.1 S Apply allowances that can be set against non–savings income

3.2 S Apply deductions and reliefs and claim loss set-offs 3.3 S Account for personal allowances

3.4 S

Calculate income tax payable 3.5 S

Describe taxation relief which can be given on income from employment including deductible (allowable) expenses, pension’s relief and charitable donations

3.6 S

Describe types of relief which are available on property income including allowable expenses, wear and tear allowance, renewals allowance, loss relief – and the circumstances in which each apply

30

4 Account for capital gains tax according to current legislation

4.1 K

Identify the main features of the capital gains tax system

4.2 K

Describe chargeable and exempt assets 4.3 K Describe the process for relief of current year allowable losses

and for losses unrelieved in the current year 4.4 K Identify the current annual exempt amount and describe the

effect of this on an individual’s capital gains tax liability 4.5 S Identify and value chargeable personal assets and shares that

have been disposed of

4.6 S

Calculate chargeable gains and allowable losses

4.7 S Apply reliefs and exemptions

4.8 S

Calculate capital gains tax payable 5 Prepare accurate

computations and complete relevant parts of the self- assessment tax returns

5.1 S Make computations and submissions in accordance with current

tax law 5.2 S Record relevant details of gains and the capital gains tax

payable in the tax return 5.3 S Apply the due dates of payment of income tax by individuals,

including payments on account Unit aim(s) This unit is about the learner being able to calculate income tax liabilities of an individual. The learner will be able to calculate income from all sources, and apply relevant allowances, deductions and reliefs to prepare accurate income tax computations. The learner will also be able to calculate the individual’s liability for capital gains tax.

31


External auditing



1 Understand the organisation’s systems and the external auditing procedures

1.1 K Describe the accounting systems relevant to the external audit

1.2 K Describe the features of an accounting system 1.3 K

Identify these principles of control and when they should be used: • separation of functions • authorisation • recording custody • vouching • verification

1.4 S Explain the concept of assurance and why an organisation needs

to be audited 2 Plan an audit

identifying areas to be verified and any associated risks

2.1 K Identify the accounting systems under review and accurately

record them on appropriate working papers 2.2 K Identify the control framework

2.3 S Assess risks associated with the accounting system and its

controls 2.4 S Record significant weaknesses in control 2.5 K Identify account balances to be verified and the associated risks

2.6 K

Explain these different sampling techniques selecting a sample for a specific situation:

• confidence levels • random numbers • interval sampling • stratified sampling

2.7 K Explain tests of control and substantive procedures and their

links to the audit objective 2.8 S Select or devise tests in accordance with the auditing principles

and agree them with the audit supervisor 2.9 S

Provide clear information and recommendations for the proposed audit plan for submission to the appropriate person for consideration

2.10 K

Describe these verification techniques and their uses: • physical examination • reperformance • third party confirmation • vouching • documentary evidence • identification of unusual items

2.11 K

Explain the auditing techniques that could be used in an IT environment

32

2.12 K

Explain how management feedback can be used when planning an audit

3 Conduct an audit under supervision

3.1 K

Explain these features of recording and evaluating systems: • conventional symbols • flowcharts • internal control questionnaires (ICQs) • checklists

3.2 K Recognise the importance of audit files and working papers and their role in the audit process

3.3 S Conduct tests, record test results and draw valid conclusions as

specified in the audit plan 3.4 S

Establish the existence, completeness, ownership, valuation and description of assets and liabilities and gather appropriate evidence to support these findings

3.5 S Identify all matters of an unusual nature and refer them promptly

to the audit supervisor 3.6 S

Identify and record material and significant errors, deficiencies or other variations from standard and report them to the audit supervisor

4 Prepare draft reports for approval

4.1 S Prepare and submit clear and concise draft reports with

recommendations

4.2 S

Use management feedback when reporting 4.3 S Agree preliminary conclusions and recommendations with the

audit supervisor

4.4 S

Follow confidentiality and security procedures at all times 5 Understand auditing

principles and legal and professional standards required for an external auditor

5.1 K Explain the legal and ethical duties of auditors, including the content of reports and the definition of proper records

5.2 K Explain the liability of auditors under contract and negligence

including liability to third parties

5.3 K

Explain the relevant legislation and auditing standards

5.4 K

Explain audit risk and how it applies to external auditing

5.5 K

Explain materiality and how it applies to external auditing 5.6 K Explain how interview and listening skills can be used by an

auditor Unit aim(s) This unit is about being able to act as part of an audit team in planning for and conducting an audit, and drafting working papers and a final audit report. Learners will know and use a range of appropriate audit techniques to verify the accounting records and recognise deficiencies or errors.

33


Cash management



1 Use statistical techniques and financial information to prepare forecasts of income and expenditure

1.1 K Explain how recording and accounting practice may vary in

different parts of an organisation 1.2 S

Prepare forecasts of income and expenditure using these statistical techniques:

• moving averages • allowance for inflation • regression analysis

1.3 K Describe the relationship between cash flow accounting and

accounting for income and expenditure 1.4 S Ensure forecasts of future cash payments and receipts agree

with known income and expenditure trends 2 Prepare cash budgets

2.1 K Identify the characteristics of the main types of cash receipts and payments

2.2 S Estimate cash flows over the accounting period, and anticipate

any exceptional receipts or payments 2.3 K Explain the effects of lagged receipts and payments upon an

organisation’s cash management 2.4 S Prepare cash budgets in accordance with the organisation’s

preferred format and clearly indicate net cash requirements 2.5 S

Undertake sensitivity analysis on elements within the cash budget and quantify the effects of possible changes in assumptions

3 Use cash budgets to monitor cash flow within the organisation

3.1 S Monitor cash receipts and payments against budgeted cash

flow 3.2 S Identify significant deviations from the cash budget and take

corrective action within organisational policies 4 Manage cash balances

effectively 4.1 K Explain how government monetary policies affect an

organisation’s treasury functions

4.2 K

Identify the principles of liquidity management 4.3 K

Describe how an organisation’s principles of cash management will be determined by their specific financial regulations, guidelines and security procedures

4.4 K

Identify statutory and other regulations relating to the management of cash balances in different types of organisations

4.5 S Take account of trends in the economic and financial

environment in managing cash balances 4.6 S Observe the organisation’s financial regulations and security

procedures 4.7 S Manage cash, overdrafts and loans in order to maintain an

adequate level of liquidity in line with cash forecasts 5 Raise finance in

accordance with organisational

5.1 K

Explain how an organisation can raise finance and the basic terms and conditions associated with each of these types of financing

34

requirements 5.2 S Anticipate cash requirements and arrange overdrafts and loans

on the most favourable terms available

35

6 Invest surplus funds observing organisational policies

6.1 S

Assess different types of investment and the risks, terms and conditions associated with them

6.2 S

Analyse ways to manage risk when investing, to minimise potential losses to the organisation

6.3 S

Invest surplus funds according to organisational policy and within defined authorisation limits

Unit aim(s) This unit is about managing cash balances to ensure the ongoing liquidity of an organisation. The learner will have the knowledge and skills to be able to make informed decisions regarding borrowing and investing surplus funds without affecting the day to day liquidity of the organisation. They will be able to prepare and use cash budgets to assist with the treasury function of the organisation.

36


Credit Control



1 Understand relevant legislation that impacts upon credit management

1.1 K Explain how the main features of contract law are applied in

relation to the credit an organisation offers its customers 1.2 K Describe remedies for breach of contract

1.3 K Define the terms and conditions associated with contracts

relating to the grant of credit 1.4 K Explain the importance of data protection legislation and its

application to credit management 2 Use information from

a variety of sources to grant credit to customers within organisational guidelines

2.1 K Identify sources of credit status and related information used to

assess the risk of granting credit

2.2 K

Explain methods of assessing credit control information 2.3 S Assess the current credit status of customers and potential

customers 2.4 S Agree credit terms with new customers or changes to credit

terms with existing customers 2.5 S Communicate tactfully the reasons for refusing or extending

credit with customers 3 Use a range of

techniques for the collection of debts

3.1 K Explain legal and administrative procedures for the collection of

debts 3.2 K Evaluate a range of methods for the collection and management

of debts 3.3 S Select debt recovery methods appropriate to individual

outstanding debtors 3.4 S Explain the reasons for offering discounts for prompt payment

and the effects on the organisation of offering such a discount 4 Monitor and control

the supply of credit

4.1 K

Explain the importance of liquidity management 4.2 K Explain the effect on organisations following bankruptcy or

insolvency of credit customers

4.3 S

Regularly analyse information relating to debtors’ accounts 4.4 S Negotiate the payment of outstanding debts in a courteous and

professional manner and record the outcome 4.5 S

Promptly send information regarding significant outstanding amounts and potential irrecoverable debts to relevant individuals within the organisation

4.6 S

Make recommendations to write off irrecoverable debts and make provisions for doubtful debts based upon a realistic analysis of all known factors

Unit aim(s) This unit is about applying the principles of credit management in an organisation. The learner will have the skills and knowledge to be able to assess the risk of offering credit to customers, monitor and control the collection of debts.

37

Application form for training provider approval

(Level 4 Diploma in Business Skills – UK) Introductory notes

Thank you for your interest in offering the Level 4 Diploma in Business Skills.

This application form supplements your current approval. Your completion of it continues the contractual basis on which you have agreed to operate as an AAT training provider and our regulation and support in the delivery of AAT qualifications.

Applying to offer the Level 4 Diploma in Business Skills

As an awarding organisation, AAT requires its training providers to deliver AAT qualifications to the highest standards. There are nine units within the Level 4 Diploma in Business Skills:

• Working in teams • Planning and delivering business communication activities • Evaluate and improve own performance in a business environment • Spreadsheet software (Level 3) • Presentation software (Level 3) • Delivering a presentation (Level 3) • Organising and facilitating meetings and workshops • Developing commercial awareness • Managing project finances

AAT requires confirmation that you have suitably qualified Assessors and Internal verifiers and the resources available to deliver units.

In addition to the usual assessor and verification awards, assessors and verifiers must hold one of the following:

• A relevant professional qualification. • A degree with substantial business, business administration skills or management content. • Other business, management, or other relevant coaching qualification at Level 4 or above.

They also must:

• have the role of assessor or verifier identified within their job role • be occupationally knowledgeable/competent in the units they are assessing • be familiar with the units that relate to the qualification and be able to interpret and make

judgements on current working practices and technologies within the area of work • understand and apply AAT recording requirements.

In order for AAT to progress your application to offer the Level 4 Diploma in Business Skills please provide the following information:

38

1. Organisation

Organisation name

Centre code

Centre contact name 2. Delivery and assessment

2. (a) Delivery

Address, including postcode, where teaching/assessments will take place.

2. (b) Please provide details of those staff assessing the units.

Assessor details

Name of Assessor

Telephone number

Email address

Listed AAT Assessor Yes ☐ No ☐

Name of unit Assessing unit* Details of relevant qualifications/experience Working in teams Yes ☐ No ☐ Planning and delivering business communication activities

Yes ☐ No ☐

Evaluate and improve own performance in a business environment

Yes ☐ No ☐

Spreadsheet software (Level 3)

Yes ☐ No ☐

Presentation software (Level 3)

Yes ☐ No ☐

Delivering a presentation (Level 3)

Yes ☐ No ☐

39

Organising and facilitating meetings and workshops

Yes ☐ No ☐

Developing commercial awareness

Yes ☐ No ☐

Managing project finances

Yes ☐ No ☐

* If yes, then please complete the qualifications/experience column

Assessor details

Name of Assessor

Telephone number

Email address



Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Assessor details

Name of Assessor

Telephone number

40

Email address



Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


2. (c) Please provide details of those staff internally verifying the units.

Internal Verifier details

Name of Internal Verifier

Telephone number

Email address

Listed AAT Internal Verifier Yes ☐ No ☐

Name of unit Internally Verifying unit*

Details of relevant qualifications/experience

Working in teams Yes ☐ No ☐ Planning and delivering business communication activities

Yes ☐ No ☐


Yes ☐ No ☐

Spreadsheet software Yes ☐ No ☐

41

(Level 3) Presentation software (Level 3)

Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


42



Telephone number

Email address





Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐




Telephone number

Email address





Yes ☐ No ☐

43


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Yes ☐ No ☐


Please attach copies of the Centre Staff Details (CSD) forms for Assessors and Internal Verifiers and details of their relevant experience/qualifications unless they have been previously provided to AAT.

Declaration

Please confirm that you will:

• continue to comply with requests for access to premises, records, information, students and staff by AAT, external verifiers or the appropriate regulatory authorities

• assist AAT in carrying out any reasonable monitoring activity. • assist Ofqual in any investigations made for the purposes of performing its functions. I

confirm the above:

Name

Signed

Position

Date

Please ensure that this application is signed by your Head of Centre/Vice Principal /Managing Director.

This application should be emailed to [email protected], with any supporting documents attached.

mailto:[email protected]

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