ICB Level 3 Certificate in Bookkeeping & Accounts (Course with Exam) (BA4, BA5, BA6, BA7) (Associate Level)

This course is developed to enhance and advance basic bookkeeping principles, moving students from an ICB Affiliate level of knowledge up to an Associate. The course covers: • The importance of adhering to a set of ethical principles • How and when it is appropriate to take action in the event of unethical behaviour in the workplace. • The definition, and correct application, of specific terms including business entity, going historical cost, consistency and prudence and accruals. • The legal requirements and obligations involved in the process of forming a partnership • How to understand and competently demonstrate different ways of processing VAT for both EU and non-EU transactions • To understand the different types of VAT management systems including the VAT Margin Scheme. • How to confidently prepare final accounts for most non-incorporated businesses.