Level 2 Certificate in Book-keeping (VRQ) 500/2993/9
Starting dates and places
Description
The overall aim of this qualification is to accredit candidates’ knowledge and understanding of the fundamental principles concerned in the use of a manual accounting system.
Within the qualification, candidates have the opportunity to gain knowledge of manual book-keeping routines concerning the documentation and processes related to making and receiving payments, entry of transactions into the double-entry book-keeping system and preparation of a Trial Balance. They will gain a further insight into both cash and credit business transactions, VAT calculations and other manual routines.
The qualification requires candidates to understand those transactions, which are necessary for the day-to-d…
Frequently asked questions
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The overall aim of this qualification is to accredit candidates’
knowledge and understanding of the fundamental principles concerned
in the use of a manual accounting system.
Within the qualification, candidates have the opportunity to gain
knowledge of manual book-keeping routines concerning the
documentation and processes related to making and receiving
payments, entry of transactions into the double-entry book-keeping
system and preparation of a Trial Balance. They will gain a further
insight into both cash and credit business transactions, VAT
calculations and other manual routines.
The qualification requires candidates to understand 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. Accuracy, integrity and security of
data should always be uppermost in the candidates mind.
Candidates may use this qualification as the basis of further study
of manual systems and use it as underpinning knowledge for the
study of the IAB Level 2 Certificate in Computerised Book-keeping
and also progress to the IAB Level 3 Diploma in Accounting and
Advanced Book-keeping.
To be awarded the full qualification, candidates are required to
successfully demonstrate their competence by means of an external
examination. It will also provide progression to the NVQs in
Accounting at Levels 2, 3 and 4. Candidates will receive
acknowledgement of successful completion of the qualification.
Name of Qualification Level 2 Certificate in Book-keeping (VRQ) 500/2993/9 Accreditation Review Date 31/12/2015 Guided Learning Hours (GLH) 60 Accreditation Number 500/2993/9 Level Level 2
The IAB Level 2 Certificate in Book-keeping is aimed at individuals who wish to further their studies of book-keeping and gain a qualification at Level 2 of the National Framework having completed studies of the IAB Level 1 Certificate in Book-keeping. It could also be used by those candidates who have some practical knowledge and skills and wish to gain an accredited qualification in the subject.
In summary, the qualification aims to enable candidates to:
1 Assess their competence and understanding in carrying out a range
of basic day-to-day book-keeping routines and activities using a
double-entry manual book-keeping system. The activities will
include entry of business transactions, and routine book-keeping
tasks.
2 To assess their understanding of the importance of maintaining
accuracy, security and integrity in performing any book-keeping
tasks using a double-entry manual accounting system.
3 Upon completion, progress in their learning to further develop
their knowledge, understanding and skills by:
- Further studies of accounting routines and procedure at Level
3
- Progression to the IAB Level 2 Certificate in Computerised
Book-keeping.
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