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IAB Level 2 – Certificate in Book-Keeping THE STRUCTURE OF THE QUALIFICATION
The Level 2 qualification is divided into two separately examined Units Unit 1 contains the manual aspects of the syllabus and comprises eight mandatory Learning Outcomes with associated Assessment Criteria. It should be noted that this Unit also contains work in a manual environment only. Unit 2 contains further work on manual aspects of the syllabus comprising seven mandatory Learning Outcomes with associated Assessment Criteria
Unit 1 – Entering Transactions into Books of Prime Entry
Aim of the Unit Upon the completion of study for this unit, it is intended that the candidate will be able to: · Understand and apply basic Accounting Concepts and Book-keeping Ethics · Understand fundamental double entry Book-keeping terms and processes · Calculate Value Added Tax · Prepare and Validate Business Documents · Use sub divided Books and record credit based transactions · Make and Receive Payments · Record Receipts and Payments · Process Petty Cash IAB Level 2 – Certificate in Book-Keeping Unit 2 – Using the Double Entry Book-keeping System Aim of the Unit
Upon the completion of study for this unit, it is intended that the candidate will be able to: · Account for Value Added Tax · Prepare a Statement of Account · Prepare a reconciliation to a Supplier Statement of Account · Account for Bad Debts · Use Checking Devices – Prepare Control Accounts · Use Checking Devices – Reconcile Cash Book Balances (Cash and Bank) · Use Checking Devices – Prepare a Trial Balance
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