Course Type: Upskilling
The Level 2 Certificate in Bookkeeping provides the underpinning knowledge and skills necessary for carrying out a range of day to day bookkeeping routines and activities using a sub-divided double entry bookkeeping system up to trial balance stage.
The qualification will develop your understanding of those transactions which are necessary for the day to day function of a double entry accounting system and for processing of documents and transactions using that system, with an emphasis upon accuracy, integrity and security of data. In order to complete the Level 2, you must achieve Pass grades in two Online Knowledge Tests; two Online Assignments; and one Exam.
The Level 2 Certificate in Bookkeeping qualification is specifically aimed at learners who wish to further their studies of bookkeeping and gain a qualification at Level 2 of the regulated qualification framework.
It will also appeal to those learners who already have some practical knowledge and skills and wish to gain an accredited qualification in the subject of book-keeping.
Learners who are considering a career as a self-employed practitioner will find the course invaluable, as will businesses owners who would like to be actively involved in the keeping of financial records for their business, as it gives in -depth coverage of manual bookkeeping systems used by businesses.
The IAB have introduced a new rule that affects students wanting to sit IAB exams. If you wish to sit one of their exams you must be a member of the IAB. To help, they have introduced a one year Student membership class. As the student membership is associated with the student, UCM cannot organise it. This is something that you need to organise with IAB online for yourself. If needed we can help show you as part of the first lesson.
What subjects will I study?
• Principles of bookkeeping and VAT
• Understand the basics of bookkeeping and book-keeping systems
• Understand terms used by bookkeepers
• Recognise source documents and understand their purpose
• Understand the use of a sub-divided bookkeeping system
• Understand the basics of the VAT system
• Understand HMRC VAT rules
• Understand the purpose of the VAT control account and the VAT return
• Financial services and payment methods
• Understand the role of banks and building societies
• Understand how businesses use financial services
• Recognise appropriate methods of payment and understand their features
• Understand the need for security measures and procedures for the safe-keeping of cash
• Prepare and check business documents
• Prepare documents to be issued to customers
• Check documents received from suppliers
• Prepare documents to be issued to suppliers
• Prepare a petty cash voucher
• Record transactions in a sub-divided bookkeeping system
• Use day books
• Use an analysed cash book
• Use a petty cash book
• Use a journal
• Prepare a trial balance and reconciliations
• Prepare a trial balance
• Prepare control accounts and reconcile control account balances
• Reconcile the bank current account balance
Please note, you will need to buy the Study Textbook for L2 Bookkeeping RQFand sign up to be a Member of the IABbefore you start the course.
How will I be assessed?
Two knowledge tests, two assignments and an examination are used for the purpose of assessing your competence in this qualification, and are completed online.
In order to pass the level, you must achieve a minimum of 70% in both the Knowledge Tests and Assignments, and 60% in the exam. The assessment will be undertaken at UCM’s online testing centre.
What are my progression and career options?
IAB Level 3 Certificate in Manual BookKeeping.
IAB qualifications provide a structured, flexible career progression, allowing you to develop the skills that you need, at your own pace. The IAB is increasingly being seen as the gateway to a financial career, whether to become a qualified and Registered Bookkeeper, a Qualified Accounting Professional, or to enter careers in accountancy or university. Upon successful completion, you could move onto one of the following:- Level 3 Certificate in Bookkeeping and Accounting or apply for professional membership of the grade of Associate.
Course dates:
Start Date: 6th January 2027
Times: 6pm to 8pm
Duration: 17 weeks
Course code: Q4249
Cost: £652