AAT Level 4 Essential
Drafting and Interpreting Financial Statements (DAIF)
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AAT Level 4 is made up of 8 units, and you must complete all 3 essential units, and 2 of the 5 optional units. Drafting and Interpreting Financial Statements is an essential unit, so you must complete this unit to complete Level 4.
This 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 will then be applied when drafting the financial statements.
Students will also have a sound appreciation of the regulatory and conceptual frameworks that underpin the preparation of limited company financial statements.
• Understand the reporting frameworks that underpin financial reporting.
• Draft statutory financial statements for limited companies.
• Draft consolidated financial statements.
• Interpret financial statements using ratio analysis.
The course is structured with a combination of interactive lectures & quizzes, exam revision questions and mock exams.
The Learnsignal guide to passing Drafting and Interpreting Financial Statements:
- Study with an AAT Approved Training Provider
- Study the whole syllabus
- Follow a guided study plan
- Practice exam style questions
- Attempt at least one mock exam in full under exam conditions
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