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Book-Keeping Level 2- A Study Guide

Aims and Objectives

To be familiar with the requirements of the two unit examinations in manual book-keeping included in the IAB Level 2 Certificate in Book-keeping syllabus

Target Audience

Those who wish to obtain a recognised Level 2 qualification in manual book-keeping.


Successful completion of the following courses:

Basic Book-keeping
Purchase Ledger
Sales Ledger
Final Accounts I
Final Accounts II

Course Content

Module One – Entering transactions into books of prime entry, posting balances to the general ledger and sales ledger, processing petty cash, complying with VAT legislation, keeping a VAT account to record input and output tax, processing an analysed cash book, completing a daily takings and cash for banking form, reconciling takings to till roll print-out readings, banking cash and cheque takings, preparing sales invoices to include trade and cash discount, completing an invoices received report form, preparing the journal entry to open double entry books, calculating capital contribution

Module Two – Including: Using the double entry book-keeping system, reconciling account balances to control accounts, bank reconciliation, sales and purchase ledger control accounts, accounting for bad debt, correcting errors, preparing a revised trial balance, preparing statements of account, reconciliation of statements of account, paying invoices falling due, using information from within the double entry system to prepare a VAT Return

Course Duration: 12 hours

Course Code: 1010291550