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.
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
- 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
- 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