andy davidson college

Book Keeping and Accounts

Bookkeeping & Accounts

Bookkeeping & Accounts Levels 1 & 2 – CITY & GUILDS UK


  • Level 1 & 2: Flexible mode*

* Normally 30 hours per level. The College arranges courses to meet the demand of each candidate.

We also offer a combined Level 1 & 2 fast track course for a substantially discounted price. Please call us if you would like to discuss this option.

What are the entry requirements?

  • Level 1: Good numeracy skills
  • Level 2: Candidates are required to successfully complete Level 1 before proceeding to Level 2

When can I commence study?

  • Any time in the year (both levels)

How is the course assessed?

  • By external examination through the City & Guilds Qualification, UK

The course is provided in two parts:

Level 1

Introduces you to processing documents using double entry bookkeeping, preparing statements as preliminaries to financial control and displaying information about businesses’ financial states. Topics include:

  • Introduction – Accounting System
  • Double Entry Principles
  • Record the early transactions of a business
  • Accounting for VAT and discounts
  • Day books, Subsidiary ledgers, Main ledger
  • Complete cash book payments & receipts
  • Posting to accounts
  • Prepare ledger balances & extract a trial balance
  • Complete petty cash book
  • Balance the cash book and reconcile a bank statement

Level 2

Covers areas such as preparing control statements, checking and correcting accounting records and displaying comprehensive financial information. Topics include:

  • Check and correct errors from inaccurate/incomplete/missing entries
  • Journal /suspense account
  • Provide for depreciation of fixed assets using ledger accounts
  • Account for accruals, prepayments, bad debts and provide for doubtful debts
  • Prepare individual accounts in sales/purchases ledgers
  • Prepare Purchases/Sales Ledger control accounts
  • Accounting for Capital & Revenue expenditure
  • Complete an Extended Trial Balance


Part-Time, Evenings, Weekends and Day Release.