City & Islington College

Course Details

Award in Book-Keeping and Accounts L2

Course Description

At Level 2 the aim of the qualification is to further develop the introductory book-keeping practices and processes studied at level one to enable candidates to adjust ledger accounts to take account of activities at the trial balance date which affect the production of an accurate trading, profit and loss account and balance sheet. Candidates will: - check and correct errors arising from inaccurate/incomplete/missing entries in the ledger and day books - provide for depreciation of fixed assets using ledger accounts - account for accruals, prepayments, bad debts and provide for doubtful debts - prepare individual accounts in purchase and sales ledgers - prepare purchase ledger control accounts and sales ledger control accounts - complete an extended trial balance

Course Duration

NumberDuration
15week

Career outcomes

A L2 or intermediate course in Computerised Accounting software, an IT course, other vocational or Return to Study course.




Award in Book-Keeping and Accounts L2 City & Islington College