Icb associate level 3 certificate in bookkeeping & accounts training course

Course Content

• Understand the importance of adhering to a code of ethical principles
• Understand when and how to take appropriate action to cope with unethical behaviour
• Understand the legal differences between the structures of various types of businesses
• Understand the main accounting concepts that apply
• Understand the different rules that apply when processing VAT transactions

• Reconcile supplier statements
• Prepare a bank reconciliation statement.
• Use control accounts to reconcile sales and purchase ledgers
• Understand the need to correct errors

• Reconcile the VAT account
• Complete a VAT return

• Calculate depreciation
• Account for the disposal of fixed assets
• Understand the need to allow for adjustments to the accounts

• Prepare a set of final accounts for a sole trader from a given trial balance
• Prepare a set of final accounts for ‘not-for-profit’ organisations
• Prepare a set of final accounts for a partnership