The Bookkeeping – Level 2 Course is designed for people who wish to gain an understanding of the principles of Bookkeeping as an aid to running a small business or keeping financial records of small businesses.

The course is divided into two stages, level 1 and level 2 building into a comprehensive study of bookkeeping methods. The courses teaches the practices of:

  • Ledgers and cash books

  • Value Added Tax

  • Day books

  • Double entry and cash

  • Reconciling accounts

  • Management accounts

  • Financial accounts

On successful completion of this course students will receive an accredited Level 2 Certificate of Achievement.

The Course is divided into 2 Sections containing 9 Units:-

Level 1:

  • Unit One – Introduction to Keeping Financial Records

The following topics are covered: Double entry bookkeeping; Revenue and capital items; The Journal; Balancing ledger accounts; and Trial balance.

  • Unit Two – The Ledgers & Cash Book

The following topics are covered: Enter credit transactions into the ledgers; Parts of the ledger; Two-column cash book; and Analysed cash book.

  • Unit Three – Value Added Tax Records

The following topics are covered: Value Added Tax (VAT); Calculate VAT; Record VAT in the accounts; VAT inclusive figures; Trade and cash discount and its effect on VAT; Write off a bad debt; and understanding the effect of VAT.

  • Unit Four – Day Books

The following topics are covered: Day books; Payroll transactions; and Errors of omission, commission, principal, original entry, reversal and compensation.

Level 2

  • Unit One – Double Entry & Cash

The following topics are covered: Double entry bookkeeping using control accounts; Petty Cash Imprest system; Three Column Cash Book; and Correction or errors including the Suspense Account.

  • Unit Two – Reconciling Accounts

The following topics are covered: Reconciling customer and supplier accounts; Control accounts; and Bank reconciliation.

  • Unit Three – Accounting for Value Added Tax

The following topics are covered: Value Added Tax (VAT); Produce a VAT return; VAT Schemes (Annual VAT Returns, Flat Rate scheme, Retail Scheme); International Trade – Import and Export; EU VAT; Partial Exemption; Non-allowable expenses; and Fuel scale charge.

  • Unit Four – Management & Financial Accounts

The following topics are covered: Trading, Profit and Loss Account; and Balance Sheet.

  • Unit Four – End of Period Adjustments

The following topics are covered: Adjustments; Depreciation; Prepayments and Accruals; Provision for Bad Debts; and Year End Ledger Entries.


There are no particular entry requirements.

Course Duration & Support:

Students may register at any time and have a full year to complete their studies. You also have access to a personal tutor by mail or email for a 12 month period. As the course is self study you can complete in as little or as long a time as you prefer.


You will be assessed on coursework which is detailed in the course materials. Most coursework consists of short paragraph answers to set questions. Your work can be sent back to your course tutor by email or by post.


At the end of this course successful learners will receive a Certificate of Achievement from ABC Awards and Certa Awards and a Learner Unit Summary (which lists the components the learner has completed as part of the course).

The course has been endorsed under the ABC Awards and Certa Awards Quality Licence Scheme. This means that Kendal Publishing has undergone an external quality check to ensure that the organisation and the courses it offers, meet defined quality criteria. The completion of this course alone does not lead to a regulated qualification* but may be used as evidence of knowledge and skills gained.

The Learner Unit Summary may be used as evidence towards Recognition of Prior Learning if you wish to progress your studies in this subject. To this end the learning outcomes of the course have been benchmarked at Level 2 against level descriptors published by Ofqual, to indicate the depth of study and level of demand/complexity involved in successful completion by the learner.

Information on level descriptors can be found on the Ofqual's level descriptors page.

The course itself has been designed by Kendal Publishing to meet specific learners’ and/or employers’ requirements which cannot be satisfied through current regulated qualifications. ABC Awards & Certa Awards endorsement involves robust and rigorous quality audits by external auditors to ensure quality is continually met. A review of courses is carried out as part of the endorsement process.

ABC Awards and Certa Awards have long-established reputations for providing high quality vocational qualifications across a wide range of industries. ABC Awards and Certa Awards combine over 180 years of expertise combined with a responsive, flexible and innovative approach to the needs of our customers.

Renowned for excellent customer service, and quality standards, ABC Awards and Certa Awards also offer regulated qualifications for all ages and abilities post-14; all are developed with the support of relevant stakeholders to ensure that they meet the needs and standards of employers across the UK.

*Regulated qualification refers to those qualifications that are regulated by Ofqual / CCEA / Qualification Wales

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