ICB A2 Study Guide: Level 2 Certificate in Bookkeeping baixar epub
por Graeme Lamb
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Descrição do livro
This comprehensive study guide for the ICB (Institute of Certified Bookkeepers) A1 exam, part of the Level 2 Certificate in Bookkeeping, covers the key components in the unit and prepares students for their exam, and is the follow-up to the successful A1 Study Guide.
Written by an experienced bookkeeping and accounting lecturer, this guide covers all the key material and includes a wide range of practice questions to cement and apply the knowledge required to pass.
Part 1 - Underpinning Knowledge
- Understand the importance of adhering to a code of Professional Ethics
- Understand the basic accounting concepts
- Understand the importance of legislation that applies to bookkeepers
- Understand the importance of IT systems in a modern bookkeeping world
- Understand the specific accounting requirements for different accounting systems
Part 2 - Prepare Business Documents
- Understand the need to accurately prepare business documents for goods and services supplied
- Understand the need to check business documents received
Part 3 - Accounting for VAT
- Understand how to correctly account for VAT in a bookkeeping system
- Understand how to account for VAT transactions with customers in, and suppliers from, other countries
Part 4 - Entering Transactions
- Understand the purpose of, and make entries into, a bookkeeping system
- Understand the use of control accounts in the system
- Post appropriate journal entries into the system
Part 5 - Reconciliation and Reporting
- Understand the purpose and use of the trial balance
- Reconcile relevant account balances
- Understand the need to correct errors
Part 6 - Assessment Support
Part 7 - Answers
- Answers to chapter activities
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