ICB Level 2 Certificate in Bookkeeping


The Level II Certificate in Bookkeeping covers the basic principles of single and double entry bookkeeping and its application to business in both a manual and a computerised system.

Occupational Role: Assistant Bookkeeper

Upon completion of this qualification candidates will be able to carry out the role of an employed assistant bookkeeper under supervision.  They should be able to apply postings from the books of prime entry and from source documents to the ledger accounts and produce an initial trial balance. They will also be able to set up a computerised bookkeeping system, enter details of all transactions and produce reports.


No prior bookkeeping knowledge is assumed at this level but candidates must have basic numerical skills.

click the headings below for more details:

Paper B1 – Basic Double-Entry Bookkeeping to Trial Balance

Home/ place of work based assessment to include:

  • Underpinning knowledge
  • Terms in bookkeeping (assets, liabilities, etc.)
    • Banking procedures
    • Understanding the different categories of VAT (standard, reduced, zero, exempt, outside the scope)
  • Calculation of business documents including calculation of VAT
  • Entering transactions into the ledgers including the analysed cash book, cash transactions, credit transactions, discounts, petty cash book, two column cash book and VAT
  • Making and receiving payments
  • Production and explanation of a trial balance

Paper B2 – Further Double-Entry Bookkeeping to Trial Balance

Home/ place of work based assessment to include:

  • Underpinning knowledge
  • Ethics
  • Legislation
    • Types of businesses including simple cash based businesses
    • Identifying sections of the ledger
    • Accounting concepts
  • Further double-entry including the following:
  • Topics from paper 1
    • Day books and control accounts in a double-entry system
    • Writting off a bad debt
    • Construction industry scheme
    • Non-sole trader entries (subscriptions, donations, drawings of partners, etc.)
  • Making and receiving payments
  • Three column cash book
    • The analysed cash book
  • Production and explanation of a trial balance

Paper B3 – Data Entry to Trial Balance using a Computerised Accounts Package

Home/ place of work based test to include the use of a computerised accounting package to include:

  • Opening entries
  • Entering cash and credit transactions
  • Producing a trial balance
  • Producing reports for debtors, creditors, bank and the audit trail


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

  • The importance of adhering to a code of professional ethics
  • Differences between the structure of different types of businesses
  • The importance of legislation that applies to bookkeepers
  • The accounting equation
  • Reporting on a cash basis for income tax purposes
  • The concept of business entity, duality and historical cost
  • The basic elements of a contract
  • Understand banking procedures including the need for security
  • Understand the purpose and rage of business documents and accurately prepare them
  • Understand the purpose of and make entries into, the ledgers and books of prime entry including the use of control accounts.
  • Accounting for VAT in the ledgers
  • Understand the purpose and use of two and three column cash book, the analysed cash book and the petty cash book
  • Understand the purpose and use of the trial balance
  • Understand when to open a suspense account
  • Set up a business in a computerised system
  • Process entries into the nominal and subsidiary ledger accounts
  • Print out reports such as the trial balance, the audit trail, nominal account transactions
  • 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 2 certificate.

  • ICB student membership
  • All mock exams
  • Tutor support
  • E-learning website access
  • Extra resources
  • B1, B2, and B3 exams

£1105 Classroom learning (incl. exams and membership)

£699 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