ICB Level 2 Certificate in Bookkeeping

Knowledge you can put to work.

This entry-level professional qualification, awarded by the Institute of Certified Bookkeepers (ICB), United Kingdom, covers the basic principles of single- and double-entry bookkeeping and their application to business. It prepares learners to carry out the role of an employed assistant bookkeeper under supervision and to use computerized bookkeeping systems.

What you’ll take forward.

• Apply the accounting equation and single- and double-entry bookkeeping principles
• Prepare invoices, credit notes, VAT documents, statements, and coding
• Record business transactions including income, expenditure, wages, salaries, and withdrawals
• Account for VAT across relevant transactions and control accounts
• Complete reconciliations, correct errors, prepare a trial balance, and use software reports

Your learning journey.

5 focused learning areas. A structured pathway from core knowledge to practical understanding.

1. 01
   Underpinning knowledge: business structures, payment methods, the accounting equation, and double entry
2. 02
   Preparation of business documents: invoices, credit notes, VAT, discounts, statements, and coding
3. 03
   Accounting for VAT: rates, control accounts, imports, exports, and business transactions
4. 04
   Entering transactions: income, expenditure, wages, salaries, and directors' withdrawals
5. 05
   Reconciliation and reporting: bank and ledger reconciliations, error correction, suspense accounts, trial balance, and software reports

Is this your next step?

• Job seekers entering accounting and financial services with no prior bookkeeping experience
• Employed professionals seeking to formalize their bookkeeping skills