Book-Keeping for Basic Accounting

The first level of book-keeping consist of 9 units, with a minimum of 7 pages each lecture units. Tutoring the basic accounting records and keeping a simple financial records takes 2 months

Book-Keeping to Trial Balance

The book-keeping to trial balance covers 13 units. This level is the improvement stage of basic accounting. Address the significant instruction of preparing trial balance.

Accounting for Advance Book-Keeping

The advance level of book-keeping comprises 15 units of lecture. Instruct the advance topic of the financial statement and the extended topic from basic accounting.

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The overall aim of this qualification is to accredit candidates' knowledge and understanding of the fundamental principles concerned in the valuation of the assents of the business, the elimination of errors and the preparing of complex Financial Statements following the calculation of the necessary accounting adjustments. Within the qualification, candidates have the opportunity to gain knowledge of the processes necessary to prepare a Fixed Asset Register and complete the necessary calculations associated with Fixed Assets. Candidates will also be able to prepare financial statements for a variety of business organisations, including a sole trader and a partnership.

The qualification requires candidates to understand the use of the Journal and the preparation of the Trading Account, Profit and Loss Account and Balance Sheet, which form the Financial Statements. Various scenarios are covered including the preparation of financial statements for non profit making organisations and from a set of incomplete records. Accuracy, integrity and security of data should always be uppermost in the candidates mind.

Candidates may use this qualification as the basis of further study of manual systems at Level 4 of the National Occupational Standards, and use it as underpinning knowledge for the study of the IAB Level 3 Diploma in Computerised Accounting.

To be awarded the qualification, candidates are required to successfully demonstrate their competence by means of two external examinations. It will also provide progression to the NVQs in Accounting at Levels 3 and 4. Candidates will receive acknowledgement of successful completion of the qualification.

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