Level 2 Certificate in Accounting
Students learn processes relevant to finance administrators, including double entry bookkeeping; accounting systems; purchase, sales and general ledgers.
Processing bookkeeping transactions (PBKT)
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Computer based test |
- Understand the principles of processing financial transactions.
- Understand the double entry bookkeeping system.
- Understand discounts.
- Prepare and process financial documentation for customers.
- Process supplier invoices and credit notes and calculate payments.
- Maintain the cash-book.
- Maintain petty cash records.
- Process ledger transactions and extract a trial balance.
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| Control accounts, journals and the banking system (CJBS) |
Computer based test |
- Understand the purpose and use of control accounts and journals.
- Maintain and use control accounts.
- Maintain and use the journal.
- Reconcile a bank statement with the cash book.
- Understand the banking process.
- Understand retention and storage requirements relating to banking documents.
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Basic costing (BCST)
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Computer based test |
- Understand the cost recording system within an organisation.
- Be able to use the cost recording system to record or extract data.
- Be able to use spreadsheets to provide information on actual and budgeted income and expenditure.
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| Work effectively in accounting finance (WKAF) |
Workplace evidence or Computer based test |
- Understand the accounting or payroll function within an organisation.
- Be able to use a range of communication skills.
- Work independently or as part of a team.
- Develop skills and knowledge to meet personal and organisational needs.
- Understand ethical values and principles.
- Understand sustainable values.
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Computerised accounting (CPAG)
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Workplace evidence or Computer Based Project |
- Accounting records.
- Enter accounting transactions.
- Perform a bank reconciliation.
- Correct errors.
- Produce a range of reports.
- Maintain the security of accounting information using passwords and backup routines.
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