Bookkeeping – Level 2 Course

£ 181.12

This bookkeeping course is ideal for those who wish to gain an understanding of bookkeeping to keep financial records of small businesses.

Course Description

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 endorsed Level 2 Certificate of Achievement from ABC Awards and Certa Awards.

The Bookkeeping – Level 1 Units:
The following topics are covered: Double entry bookkeeping; Revenue and capital items; The Journal; Balancing ledger accounts; and Trial balance.
The following topics are covered: Enter credit transactions into the ledgers; Parts of the ledger; Two-column cash book; and Analysed cash book.
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.
The following topics are covered: Day books; Payroll transactions; and Errors of omission, commission, principal, original entry, reversal and compensation.

The Bookkeeping – Level 2 Units:
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.
The following topics are covered: Reconciling customer and supplier accounts; Control accounts; and Bank reconciliation.
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.
The following topics are covered: Trading, Profit and Loss Account; and Balance Sheet.
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 for this course, so students can sign up providing they are comfortable studying at a Level 2 standard.

Course Duration & Online Support

You can start this course at any time, and you would be registered for a one-year period. You also have access to a personal tutor who can be contacted by email. Your tutor is available to assist with any queries and to mark your assignments for the Awarding Body.

As the course is self-study, you can complete it as quickly as you like. Support extensions are available if students do not complete the course within the one-year period.


You will be assessed on TMAs (Tutor Marked Assignments). Most TMAs consists of short paragraph answers, although some TMAs may have a specific word count. The main criteria to pass as assignment is to prove to the tutor that you have fully understood the question and have answered it sufficiently.

If the assignment is not of the required level or needs an amendment it will be detailed in your tutor feedback so you can make any required changes. The course tutor will be happy to give guidance as to how you might improve you answers. Your work can be sent back to your course tutor by email or by post.

About ABC Awards & Certa Awards Certification

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

Additional information

Course Format

Paper Based Materials

Self-Study Time

Approximately 90 Hours (Self-Study)

Delivery Time

1-2 Working Days (Courier Service)