Certificate in Bookkeeping Level 2

What can a Professional Bookkeeper do?

Many Professional Bookkeepers run their own highly successful bookkeeping practices. The practices can be own client driven or a mix of own clients and freelance work for larger accountancy practices. As a self employed bookkeeper, you are in control of the hours you work and how large you would your practice to become.

Want to be employed? Professional Bookkeepers are sought after by employers for accounting roles such as sales ledger or purchase ledger plus many more associated roles. Bookkeeping is a great way to launch a career in accounting.

Points to Help You Route Selection

  • When beginning an accountancy career in employment, employers will give equal employability for both the Bookkeeping and Full Accounting qualifications.
  • Long term studying the accounting route will give more career opportunities including going on to study chartered accountancy.
  • If a student wishes to follow the accounting route after qualifying as a professional bookkeeper, it is possible to take additional exams at the Advanced level to transfer to the accounting route.

Bookkeeping Programme:

This qualification delivers a solid foundation in finance, covering all daily accounts activities such as double entry bookkeeping.

Certificate in Bookkeeping level 2


This unit introduces students to the double entry bookkeeping system and the associated documents and processes. Students will reach the stage of extracting an initial trial balance, before any adjustments are made.

Learning outcomes

  • Understand financial transactions within a bookkeeping system.
  • Process customer transactions.
  • Process supplier transactions.
  • Process receipts and payments.
  • Process transactions through the ledgers to the trial balance.


This unit covers more complex foundation level bookkeeping procedures, which will enable students to develop their understanding of the relationship between the various accounting records and consolidate their knowledge of double entry bookkeeping. Students will gain the confidence they need to perform well in the workplace and the unit will prepare them for greater responsibility.

Students will develop the ability to prepare the VAT control account as well as the sales and purchases ledger control accounts, including reconciliation with the sales and purchases ledgers.

Learning outcomes

  • Understand payment methods.
  • Understand controls in a bookkeeping system.
  • Use control accounts.
  • Use the journal.
  • Reconcile a bank statement with the cash book.