ATHE-Level 4 Extended Diploma in Accounting

Duration

8 Months

Registration Dates

Registration throughout the year

Mode of Study

Online/Campus

Credit Value

120 Credits

Guided Learning Hours

520

Structure

Online/Campus

Assessment

Assignment Based

Grading

Pass/Merit/Distinction

Support

Guidance/Assistance

Introduction
The Level 4 Extended Diploma in Accounting (120-credit) builds on the core accounting foundation offered by the Diploma and offers learners access to further learning for a broader and more rounded understanding. There are a range of additional units here which extend knowledge into related practical business subjects like taxation, the business environment, accounting law and economics.

This is a core qualification available to existing and interested centres of ATHE.

Grading
Graded with Pass, Merit and Distinction.
Advanced learner loans available in the UK – to check if funding is available see the latest Qualification Catalogue here.
For the progression routes visit our progression routes page.

Delivery Mode
This qualification can be delivered either in the classroom, via distance learning or blended, part-time or full-time.

Qualification Specification
To view the specification, please click here.

Typical Age

This qualification is designed for learners who are typically aged 18 and above.

Qualifications

For learners who have recently been in education or training the entry profile is likely to include one of the following:

a GCE Advanced level profile with achievement in 2 or more subjects supported by 5 or more GCSEs at grades 4 and above
other related level 3 subjects such as ATHE level 3 Diplomas
an Access to Higher Education Certificate delivered by an approved further education institute and validated by an Access Validating Agency
other equivalent international qualifications

Language

For those whom English is not their first language we recommend the following standards of proficiency in English language skills or an approved equivalent for this qualification:

IELTs 5.5
Common European Framework of Reference (CEFR) B2
Cambridge English Advanced (CAE) 162 or above
Pearson Test of English (PTE) Academic 42-49

Study Anytime, Anywhere

Our ATHE Level 4 Extended Diploma in Accounting is delivered entirely online — giving you the freedom to study at your own pace, from anywhere in the world. All you need is a stable internet connection and a device.

Interactive Virtual Learning Platform

Access a modern, easy-to-use learning portal where you’ll find:

Recorded video lectures from expert tutors
Downloadable study materials and case studies
Quizzes and practice assignments
Discussion forums and peer support

Flexible Study Schedule

You can complete your modules part-time or full-time, depending on your personal and professional commitments. Progress through the course at your own speed — no strict deadlines!

Expert Tutor Support

Our qualified tutors and assessors are available online to guide you throughout your learning journey. You can reach them via email, chat, or live sessions for academic support and feedback.

Assessments & Progress Tracking

All assignments and assessments are submitted online. You’ll also be able to track your progress, see grades, and receive instant feedback through the learning portal.

Digital Certification

Upon successful completion, you’ll receive a globally recognized ATHE certificate, which can be verified and shared digitally — ideal for further study or career advancement.

8 Sections

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Financial Accounting 1

Financial Accounting 2

Budgetary Control

Cost and Management Accounting

Personal Taxation

Business Environment

Economics for Business

Law for Accounting

Learners must complete all 8 mandatory units.

Unit Name	Unit Aims	Credits
Financial Accounting 1	The aim of this unit is to develop the financial reporting skills of those who manage or seek to manage the day to day finances and financial needs of small and medium enterprises (SMEs) and small and medium practices (SMPs). The unit will develop the ability to prepare financial statements according to the International Accounting Standard for Small and Medium-Sized entities (IFRS for SMEs) and to interpret financial statements prepared according to that standard.	15
Financial Accounting 2	Learners will develop the ability to prepare financial statements according to the International Accounting Standards for Small and Medium-Sized entities (IFRS for SMEs). Learners will gain knowledge and skills required to enable them to measure performance and assess the financial position of small and medium enterprises (SMEs) and small and medium practices (SMPs).	15
Budgetary Control	The aim of this unit is to develop knowledge and ability in identifying and evaluating sources of finance, managing and improving working capital, preparing budgets for functional departments and understand the importance of budgetary control for small and medium enterprises (SMEs) and small and medium practices (SMPs).	15
Cost and Management Accounting	Individuals will have the skills to provide relevant information for shortterm and long-term decision making in relation to costing and pricing, whilst ensuring that employees are motivated to achieve individual objectives and the objectives of the business as a whole.	15
Personal Taxation	The aim of this unit is to enable individuals to understand taxation as it affects individuals within the regulatory context in which they are working. For the UK, the unit will focus on income tax, National Insurance (NI) contributions and capital gains tax. In other jurisdictions, equivalent personal taxes should be explored.	15
Business Environment	This unit will develop learners’ understanding of the business environment and the internal and external conditions in which different organisations operate. Learners will also gain understanding of organisational responsibilities and structures.	15
Economics for Business	This unit will provide learners with the knowledge and understanding of the national and international economic environment and their impact on how businesses operate. They will also consider the implications for business of changes in the economic environment.	15
Law for Accounting	The aim of the module is to develop understanding of how law within a national jurisdiction impacts on business organisations and professional accountancy practice.	15

Progression Pathway

Upon successful completion of the Level 4 Diploma in Accounting and Finance qualification, there are a number of progression opportunities available to learners.

Learners may progress to the ATHE Level 5 Extended Diploma in Accounting
Learners may progress to the second year of degree programmes at some universities (see Progression Routes on the ATHE website).
By completing the Level 4 Extended Diploma in Accounting, the Level 5 Extended Diploma in Accounting and at least three years’ experience within the accounting sector, learners will be eligible for Associate Membership of the Institute of Financial Accountants (IFA) by completing just two further modules: 301 Assurance and 302 Advanced Taxation
The IFA is an internationally recognised professional accountancy membership body. It is a full member of the International Federation of Accountants (IFAC) the global accounting standard-setter and regulator.

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