City and Guilds Level 2 Award in Book-keeping and Accounts (8991)

Candidates will carry out the following activities during the course. 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. Suitable for: The qualification is aimed at people seeking to develop foundation skills in book-keeping and accounts. A candidate who is successful in this examination would be competent to fulfill a wide range of routine functions in an accounts office. Alternatively, the syllabus provides a degree of specialisation for those studying in business and finance in general.