Level 2 ‘A2’ Practical Bookkeeping

Brand New 2019 Syllabus!

A2 is the second Unit of the Level 2 qualification

Our unique materials are completely up-to-date and mirror the Level 2 syllabus as set by the Institute of Certified Bookkeepers (ICB).

Tried and tested, and written by our very own course specialists.


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As this unit 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.

The course fee Includes:

  • New Style Printed Workbook containing lessons, examples, activities and assessments
  • FREE Postage and packaging within the UK


  • Level 2 ‘A3’ Computerised Bookkeeping
  • ‘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

    If you choose to sit the exam at the end of this unit, you would be required to have registered as a student with the ICB first. You would also be required to have sat and passed the ‘A1’ paper. You would then contact the ICB to book your exam.

    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

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