ICB Level 3 Certificate in Bookkeeping


The Level III Certificate in Bookkeeping and Accounting covers the preparation of ledger balances, control accounts and reconcilliations, adjustments and preparation of final accounts for non-incorporated businesses or organisations.

Occupational Role: Self Employed Bookkeeper/ Employed Bookkeeper

On completion of this qualification candidates will be able to carry out the role of an employed or self-employed bookkeeper, be able to reconcile bank statements with the ledgers, produce a VAT return, control the sales and purchases ledgers, post year-end adjustments and produce the final accounts for a sole trader, partnership and not-for-profit organisation in both a manual and a computerised system.


Before commencing the study at this level the candidate should have achieved ICB Level II Certificate in Bookkeeping or its equivalent with another awarding body.

click the headings below for more details:

Paper BA4 – Reconciliations and Final Accounts of a Sole Trader:

Home/ place of work based assessment to include:

  • Underpinning knowledge
  • Reconciliation and correction of errors (customer and supplier reconciliations, bank reconciliation, correction of errors)
  • VAT returns
  • Posting adjustments including disposal and acquisition of fixed assets
  • Final accounts of a sole trader
  • Production of final accounts of a sole trader with adjustments using a computerised package

Paper BA5 – Final Accounts of a Partnership

Home/ place of work based covering both manual and computerised knowledge and skills assessment to include:

  • Underpinning knowledge
  • Posting adjustments including disposal and acquisition of fixed assets
  • Final accounts of a partnership including the appropriation account and production of partners’ current accounts

Paper BA6 – Final Accounts of a Not-for-Profit Organisation 

Home/ place of work based covering both manual and computerised knowledge and skills assessment to include:

  • Underpinning knowledge
  • Posting adjustments including the subscriptions account and disposal and acquisition of fixed assets
  • Final accounts of a Not-for-Profit organisation

Paper BA7 – Level 3 External Assessment

A single assessment to be taken at an ICB examination centre (Pearson Vue testing centre) will be a mixture of multiple choice and data entry questions which will cover all elements of the syllabus.


*Note: The three assessments should be taken in the order listed above.

  • The importance of adhering to ethical principles
  • How & when to take action to cope with unethical behaviour
  • Accounting concepts of business entity, growing concern, historical cost, accruals and prudence.
  • Legal requirements for forming a partnership
  • Different ways of processing VAT for EU and non-EU transactions
  • Alternative VAT systems, e.g. VAT margin scheme
  • Prepare a bank reconciliation statement
  • Understand the purpose and use of control accounts
  • Account for VAT and prepare a VAT return
  • Prepare a ledger account to record the disposal of a fixed asset and to calculate the profit or loss on disposal
  • Calculate adjustments to the accounts, including opening & closing stock, depreciation of fixed assets, accruals and prepayments & provision for bad debts
  • Prepare the final accounts for a non-incorporated business including adjustments for opening & closing stock, depreciation, accruals, provision for doubtful debts for a sole trader, partnership and not for profit organisation
  • We are one of the largest independent, certified trainers of bookkeeping in the UK.
  • We are one of the few training providers that are also practising accountants with up to date experience.
  • We offer a hands on learning approach that also leads to a certified qualification.
  • We have an excellent pass rate for our students.
  • We train in small classes of up to eight students, ensuring all students get quality training.
  • We train on the latest software.
  • We have excellent training facilities that are easy to get to by both car and train – a short distance from Cardiff
  • We offer bite size training for businesses that don’t want a general classroom course. We tailor make the training for them and can deliver it at their premises too.
  • We have  an excellent reputation with a past track record of more than 7 years.
  • Please check our Student Result page to see their performance the past year.

Call us now on 01443 740800 or email Jackie or Jayson @thejdhgroup.co.uk

Jacqueline Hooper

  • FMAAT, MICB, CB Dip, PM Dip. Owner of JDH. Completed AAT in 2003, became a full member in 2005 and a fellow member in 2011. More than 10 years’ experience in bookkeeping and accounts. Qualified and licenced to practice accounts and tax. Also, trains students in our company JDH Training.

Check our Calendar for the next available course

After completing the course you will receive an ICB bookkeeping level 3 certificate.

  • ICB student membership
  • All mock exams
  • Tutor support
  • E-learning website access
  • Extra resources
  • B4, B5, B6 and B7 exams

£1125 Classroom learning (incl. exams and membership)

£725 Distance learning (incl. exams and membership)

If you would like to speak with our friendly team, call us on 01443 740800

 “We are not only Sage trainers, but we are practising accountants and bookkeepers as well.”

“I met Jackie through my work as a Careers Adviser and manager of the redundancy programme for Careers Wales, subsequently I recommended JDH Training to many of my advisers and in due course their clients. When ironically I faced redundancy myself, I turned to Jackie to retrain as a bookkeeper. I found the course interesting, stretching and dare I say it fun, due in no small part to Jackie’s sense of humour.

The problem with most learning is that it’s from a book or a computer or worse still a CD, so it always deals with perfect scenario’s, JDH Training is different, as Jackie is a practising accountant, she brings the real world to the classroom, hence the humour, so prepares you properly for what you will face and gives you what you need to make a success of your new direction. I am now a self employed bookkeeper, enjoying what I do and doing what I was taught – so thanks Jackie for preparing me for the real world.”

~ Byron Jones