Manual Bookkeeping Level 2

Bookeeping level 2 course. This home learning intermediate level 2 bookkeeping course is aimed at students looking to learn the process of manual bookkeeping for personal use and self development. This course builds on our Level 1 Bookkeeping course. A perfect follow on for those looking to further their bookkeeping education. 

The course contains self testing exercises throughout in addition to a number of tutor marked assignments to ensure you are grasping the knowledge as required.
 

Module 1

Double entry bookkeeping using control systems
Petty Cash imprest system
Three column cash book
Correction or errors including suspense account

Module 2

Reconciling customer and supplier accounts
Control accounts
Bank reconciliation

Module 3

VAT
Produce a VAT return
VAT schemes
Annual VAT returns
Flat rate schemes
Retail scheme
International trade - Import & export
EU Trade
Partial exemption
Non allowable expenses
Fuel scale charge

Module 4

Trading, profit and loss account
Balance sheet
 

Module 5

Adjustments Depreciation Prepayments and accruals Provision for bad debts