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Thank you all for the help and guidance you have given me from the initial meeting right up until I finished my last module. I absolutely love my new role, and know that it would not have been possible without the extra qualifications I gained through Pitman Training.

Self-paced with hours that suit you

Pitman Training has been training people for over 130 years. We have gained an enviable reputation and we work hard to maintain that reputation, whether our customer is a large corporation, small business or individual.

Book keeping Level 2 Module 1

Designed for: Those who wish to learn manual book-keeping

Pre-requisites: An aptitude for figures, as well as a high degree of motivation to learn manual book-keeping

Objectives: To teach manual book-keeping to cover unit 1 of the OCR Level 2 Certificate in Accounting and part of the IAB Level 2 Certificate in Book-keeping examination, as well as introduce the basics of keeping accurate accounting records to those running a small business
Course Content

Lesson One - Including: The role of the book-keeper, the difference between capital, assets and liabilities, the dual effect of transactions and the double entry system, the accounting equation, the difference between cash and credit transactions, preparing simple balance sheets, identifying transactions in ledger accounts

Lesson Two - Including: The basic principles of Value Added Tax, calculating VAT, constructing sales invoices, trade and cash discounts, posting sales invoices to the General Ledger

Lesson Three - Including: Checking purchase invoices for accuracy, credit notes, posting purchase invoices and credit notes to the General Ledger, the purpose of the Purchases Day Book, Purchase Ledger, posting an Analysed Day Book to the General Ledger and Purchase Ledger

Lesson Four - Including: purpose of an Analysed Sales Day Book, making postings to the General Ledger and Sales Ledger, understanding why Returns Day Books are used, identifying debit and credit entries, using day books confidently and accurately.

Lesson Five - Including: Why the Cash Book is used, processing Cash Book payments and receipts, balancing the Cash Book, preparing a postings list, preparing a 3 column Cash Book

Lesson Six - Including: Why the Petty Cash Book is used, processing Petty Cash payments and receipts, balancing the Petty Cash Book, preparing a cheque requisition

Lesson Seven - Including: Using a Postings List to update the General Ledger, updating the Sales and Purchase Ledger from the Cash Book, balancing ledger accounts, posting balances from a list, coding day books

Lesson Eight - Including: The purpose of a trial balance, preparing a trial balance, demonstrating the ability to maintain day books, prepare ledger balances and extract a trial balance

Benefits

Learn double-entry book-keeping in order to keep accurate accounting records
The flexibility and value of a self-study course designed to enable you to work at your own pace
A personalised workbook to use as a reference guide on completion of the course
The opportunity to gain the widely recognised Pitman Training Certificate