Level 2 Foundation Certificate Bookkeeping

The Level 2 Foundation Certificate Bookkeeping enables students to fully understand the role of a bookkeeper and accountant. As a bookkeeping student, you will gain the necessary skills to be able to process transactions through the accounting system and extract a full trial balance.

You will develop the necessary skills, knowledge, and understanding to enable you to be a part of the accounting function. You will be able to create sales invoices and credit notes as well as understand the use of a range of documents and accounting terms.

You will learn how to make entries in sales and sales returns daybooks, purchases and purchases returns daybooks, cashbook and petty cashbook, and how to transfer those totals to the sales, purchases and general ledgers. You will also learn how to reconcile the bank statement with the cashbook and how to extract an initial trial balance.

There are two units consisting of knowledge and skills assessment criteria:

• Bookkeeping Transactions
• Bookkeeping Controls.
• These units ensure students gain the understanding and ability to work effectively in an accounting environment.