This Level 2 qualification delivers the skills and essential knowledge to manage books effectively. It includes manual double entry bookkeeping, and associated documents and processes, up to trial balance standard.
This unit introduces students to the double-entry bookkeeping system and the associated documents and processes. Students will reach the stage of extracting an initial trial balance, before any adjustments are made.
It provides students with the skills necessary to operate a manual double-entry bookkeeping system and provides a strong foundation for progression to more advanced manual and computerised activities.
Understand financial transactions within a bookkeeping system.
Process customer transactions.
Process supplier transactions.
Process receipts and payments.
Process transactions through the ledgers to the trial balance.
This unit is about control accounts, journals and methods of payment. It takes students through reconciliation processes and the use of the journal to the stage of redrafting the trial balance, following initial adjustments.
It covers more complex Foundation level bookkeeping procedures, which will enable students to develop their understanding of the relationship between the various accounting records and consolidate their knowledge of double-entry bookkeeping. Students will gain the confidence they need to perform well in the workplace and the unit will prepare them for greater responsibility.
This course is for students who want to obtain the following roles:
It is also for students who want to progress onto higher level accountancy qualifications
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