This qualification consists of two units, each one has an on demand exam at the end.

Introduction to Bookkeeping

This unit provides students with an understanding of manual and digital bookkeeping systems, including the associated documents and processes. Students will learn the basic principles that underpin the double-entry bookkeeping system and will learn that digital accounting systems are automating some of the stages in the process.

• Understand how to set up bookkeeping systems
• Process customer transactions
• Process supplier transactions
• Process receipts and payments
• Process transactions into the ledger accounts

Principles of Bookkeeping Controls

This unit builds on the knowledge and skills acquired from studying Introduction to

Bookkeeping and explores control accounts, journals and reconciliations. It takes students through a number of processes used in bookkeeping that help verify and validate the entries made. These processes enable the student to understand the purpose of control accounts and associated reconciliations. Students will also understand the use of the journal to the stage of redrafting the trial balance, following initial adjustments.

• Use control accounts
• Reconcile a bank statement with the cash book
• Use the journal
• Produce trial balances