ICB Level 2 Certificate in Bookkeeping *Exams Included*

Our superb ICB Level 2 Certificate in Bookkeeping course contains more materials, lessons, examples and activities than can be found anywhere in the UK. Enhanced Learning produces Outstandingly High Completion and 1st Time Exam pass Rates.

  • *FREE Xero Course and Certification*
  • ICB exam fees, in-house mock exams and registration fees to the value of £295 are all included with this package.

*Price Guarantee* If you can find a course or package with same standards and additional content available elsewhere for a better price we will provide your course for free.

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0% finance available – provided by divido

  • £69 deposit
  • 12 monthly payments of £48
  • Total amount payable – £645.00, saving £195.00

For alternative payment plans, please Contact Us

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ICB Level 2 Certificate in Bookkeeping

The Level 2 Certificate in Bookkeeping course package includes ‘A1’ and ‘A2’ covering Manual Bookkeeping and ‘A3’ covering Computerised Bookkeeping.

The course fee Includes:

  • In-house mock exams, ICB exams and all associated booking fees to the value of £295
  • Books (3 x New Style Printed Workbooks containing lessons, examples, activities and assessments, plus a Printed Model Answers Workbook) to the value of £325
  • All support and associated software to the value of £220
  • 12 Months ICB Student registration fee
  • FREE Enhanced Learning Materials and Time Saving Utilities (Fast track)
  • Up to 12 months Award Winning Qualified 1 to 1 tutor support by e-mail and telephone
  • Student Services support 7 days per week
  • 24/7 Online assessments with instant marking and Personalised Tutor feedback
  • 2 x Online ICB exam simulation tests (Mock Exams ‘A1’/’A2’) with Tutor feedback
  • ‘A3’ Mock exam with tutor feedback
  • 3 months access to Sage Business Cloud software for the A3 unit
  • FREE Postage and packaging within the UK
  • FREE access to ICB’s award-winning membership benefits scheme, ICBenefits

Currently this is the ideal qualification and level required to enable you to competently manage the bookkeeping and accounts for your own or your partners business, or apply for Jobs in Bookkeeping and Accounts, and for many the first steps to becoming a fully qualified Bookkeeper or self-employed Bookkeeper.

If your intentions are to apply for jobs please see our Level 2 Professional option whereby you can include our Sage 50 Professional training as part of your learning for a hugely discounted price, and greatly improve your CV at the same time.

On completion of the Level 2 Certificate in Bookkeeping you can upgrade your ICB membership status and use the letters AICB after your name, plus tap into the professional support and resources available from the Institute of Certified Bookkeepers.

If your intentions are to work as a Freelance/Self-employed Bookkeeper, we would recommend looking at our ICB Self-Employed Bookkeeper Packages.

Enhanced Learning (Fast Track)

We significantly reduce the amount of time taken to complete our courses by eliminating the time consuming elements such as creating copious amounts of spreadsheets. We have created over 100 pre-formatted excel spreadsheets to match exactly what you need, and as the exams are online we have all assessments and assignments available 24/7 online with instant marking and personalised tutor feedback. And for those assessments that do need tutor marking, we guarantee this in less than 24 hours.

This works perfectly and aids smooth progression with no waiting times during or in between your study periods.
There is no reduction whatsoever in the learning content. In fact we believe our courses and tests cover more detail than those found elsewhere.


As this package is designed for the complete beginner, there are no prerequisites for this course. However, you must have basic numerical skills and a good understanding of the English language.

An Introduction to Bookkeeping course is available if you would like to take a short taster course first.


You will have up to 12 months with full tutor support to complete this course, although it can be completed much quicker if you wish.

On average, it takes approximately 80-100 hours average active study time with Enhanced Learning. This equates to less than 2 hours of study per week if aiming for completion within 12 months.


The following courses can be taken on completion of the ‘A1’, ‘A2’ and ‘A3’ assessments.

Courses must be taken in the following order:

  • Level 3 ‘M4’ Year End Sole Traders
  • Level 3 ‘M5’ Year End Partnerships
  • Level 3 ‘M6’ Year End Not For Profit Organisations
  • Level 3 ‘M7’ Limited Companies and Performance Indicator Ratios
  • Level 3 ‘M8’ External examination covering the entire Level 3 syllabus
  • Level 4 Continued Studies leading to ‘Fellow’ status

‘A1’ Bookkeeping: 

  • The role of the bookkeeper
  • Types of businesses
  • The concepts of Business Entity and Historic Cost
  • Setting up the Bank Account
  • The Analysed Cash Book
  • An Introduction to Double Entry Bookkeeping
  • The concept of Duality
  • Correction of Errors
  • The Journal
  • The Cash Account
  • Two Column Cash Book
  • Debit and Credit Cards
  • Payroll Transactions
  • Credit Transactions
  • An Introduction to Value Added Tax
  • Business Documents
  • Calculating VAT
  • Discounts
  • VAT and the Ledgers
  • Petty Cash
    • Practice activities with model answers
    • Practical assignments
  • Mock Exam
  • Online Mock Exam

‘A2’ Bookkeeping

  • Day Books
  • Control Accounts
  • Three Column Cash Book
  • Bad debts
  • Sale of an Asset
  • Bank Reconciliation
  • Paying the VAT bill
  • The Construction Industry
  • Withdrawal of funds by partners and directors
  • Foreign Transactions
  • Relevant Legislation
    • Practice activities with model answers
    • Online Knowledge tests
    • Practical assignments
  • Mock Exam
  • Online Mock Exam

‘A3’ Bookkeeping

  • Setting Up a New Business
  • Getting Started
  • Rebuilding data & manual configuration
  • Company set-up wizard
  • Opening balances
  • Product Codes
  • Setting up New Customers/Suppliers
  • Adding New Customers
  • Invoices with Trade/Settlement Discounts
  • Settlement Discounts
  • Customer Invoicing Procedure
  • Supplier Invoices
  • Corrections
  • Customer Receipts & Supplier Payments
  • Customer Receipts
  • Payments on Account
  • Bad Debt Write Offs & Sale of Assets
  • Bad Debt Write Off
  • Bad Debt Recovered
  • Sale of Assets
  • Bank Reconciliation
  • Wages / Salaries & Voluntary Deductions
  • Wages & Salaries
  • Voluntary Deductions
  • Cash Account & Petty Cash Account
  • Cash Account
  • Petty Cash Account
  • Allocating Credit Notes
  • Health & Safety
  • The Use of Computers
  • Exam Preparation
  • Mock Exam

The Level 2 Certificate in Bookkeeping Papers ‘A1’ and ‘A2’ are online examinations and can be completed wherever a student has uninterrupted access to a secure internet connection. Paper ‘A3’ is a home based assignment. Exam fees are included and are booked through our free service.

Exam preparation

End of course tests and Mock Exams are the perfect way to ensure you have the best possible chance of success. Our specialist examinations department will provide you with the latest up to date end of courses tests, plus Online Mock exams. Our Online Mock exams are based on the same system as the real exams so you will have a good idea what to expect and ease the nerves at the same time.

Specialist feedback will be provided along with advice and support plus any additional lessons you may need prior to taking your exams. Your results are important to us so nothing will be spared during your exam preparations.

The cost of exams can increase at the discretion of the awarding body (ICB). We will pay for all exam fees up to the agreed value at the time of purchase, but any increase in exam fees will need to be paid for by the student.


The testing of knowledge and skills for the qualification will comprise three online assessments, all of which are taken in the candidate’s home or place of work. The first two will test the concepts that underpin the double entry system for a variety of types of businesses; the third will test the set up and data entry to trial balance using a computerised system. The content of each assessment is listed below.

Paper A1 – Basic double-entry bookkeeping to trial balance

Home /place of work based assessment to include:

  • Underpinning knowledge
    • Knowledge of the different categories of business that exist
    • Terms in bookkeeping (assets, liabilities etc.)
    • Banking procedures
    • Understanding the different categories of VAT (standard, reduced, zero, exempt, outside the scope)
  • Calculation the value of the capital investment for a sole trader
  • Calculation of business documents including calculation of VAT
  • Showing an understanding of the effect of entering transactions into a bookkeeping system for sales, purchases, overheads, capital items, returns, personal items etc.
  • The effect of making and receiving payments including bank, cash and petty cash transactions
  • Calculation of account balances
  • Production and explanation of a trial balance

Paper A2 – Further double entry bookkeeping to trial balance

Home /place of work based assessment to include:

  • Underpinning knowledge
    • Ethics
    • Legislation relevant to the bookkeeper
    • Accounting concepts
  • Further double entry including the following
    • Topics from paper 1
    • The content of control accounts
    • Writing off a bad debt
    • Construction Industry Scheme
    • Posting non-sole trader entries (subscriptions, donations, drawings of partners, directors’ loan accounts etc.)
  • Entry of payroll journals
  • Calculation of the value of a suspense account in a system that does not balance
  • Reconciliation of debtors, creditors and bank balances
  • Correction of errors that do not affect the trial balance
  • Production and explanation of a trial balance

Paper A3 – Data entry to trial balance using a computerised accounts package

Home /place of work based test to include the use of a computerised accounting package to include:

  • Opening of entries
  • Entry of cash and credit transactions
  • Reconciliations
  • Production of a trial balance
  • Production of reports for debtors, creditors, bank, VAT and the audit trail

The three assessments should be taken in the order listed above. Each assessment will generate an accreditation notification. Successful candidates will need to pass all three assessments to gain the full qualification.


The full qualification will be graded at Distinction with Honours, Distinction, Merit or Pass

All assessments are taken at home or at the place of work, and each test will be graded as follows:

  • Distinction 95 -100%
  • Merit 90 – 94%
  • Pass 85 – 89%
  • Fail 0 – 84%

Once all assessments have been successfully completed a final certificate can be applied for which will be graded at Distinction with Honours, Distinction, Merit or Pass. Unit results will be aggregated. To achieve the relevant grade in the full qualification, the following aggregate marks must be achieved:

  • Distinction with Honours 295 marks and above
  • Distinction 285 – 294 marks
  • Merit 270 – 284 marks
  • Pass 255 – 269 marks

Multi Award-Winning ICB Training

You can maximise your chances of success by choosing to study an ICB course with Training Link. And that’s reflected by the number of awards we’ve won that recognise our exceptional standards of educational excellence and tutor support.

We have been named ICB Training Provider of the Year eight years in a row, ICB Tutor of the Year three times, and ICB Student of the Year three times.