Introduction to Bookkeeping Certificate

The aims of this qualification are to:

introduce candidates to some of the technical language and basic principles of book-keeping

develop candidates knowledge and skills in preparing and recording source documents

broaden candidates knowledge and understanding of general financial concepts and documentation


Structure of the Qualification:


The Introductory Certificate in Book-keeping is a single unit qualification that consists of the range of topics detailed below.


Syllabus topics and tests coverage:

The objective test will be a 1-hour examination with 20 test questions, some of which will have multiple parts. Candidates are expected to answer all of the questions.

The test will cover the topics within the syllabus as follows:

Introduction to Book-keeping
15%
Trade Documents
20%
Recording Sales and Purchases Transactions
15%
Banking Documents
20%
Cash Book and Petty Cash
15%
Calculating Wages
15%


Assessment Objectives

The assessments enable candidates to demonstrate knowledge of:
basic book-keeping terminologies and concepts double entry book-keeping system cash discount and trade discount purpose and preparation of documents associated with trade preparation of Day Books preparation of accounts of debtors and creditors purpose and preparation of banking documents operation and preparation of the Cash Book operation of Petty Cash Imprest system and preparation of Petty Cash Voucher the calculation of gross and net pay purpose and layout of a payslip

In addition, candidates will need to demonstrate certain skills. Candidates will need to show that they can:

add, subtract, divide, multiply and use percentages prepare Day Books prepare banking documents prepare trade documents prepare the Cash Book prepare accounts for debtors and creditors prepare petty cash voucher
Assessment of the qualification is by online interactive objective testing of knowledge and skills. The test consist of a mix of objective questions such as true/false, multiple choice, simple calculations with number entry, document/form completion, drag and drop, cloze and multiple response.