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The aim of the level 2 qualification is to further develop the introductory bookkeeping practices and processes studied at level one to enable candidates to adjust ledger accounts to take account of activities at the trial balance date which affect the production of an accurate trading, profit and loss account and balance sheet.
The qualification is aimed at people seeking to develop skills in book-keeping and accounts. A candidate who is successful in this examination would be competent to fulfill a wide range of routine functions in an accounts office. 
Alternatively, the syllabus provides a degree of specialisation for those studying in business and finance in general.

Candidates will carry out the following activities during the course;

• Check and correct errors arising from inaccurate/incomplete/missing entries in the ledger and day books
• Provide for depreciation of fixed assets using two methods
• Account for accruals, prepayments, bad debts and provide for doubtful debts
• Prepare individual accounts in purchases and sales ledgers
• Prepare purchases ledger control accounts and sales ledger control accounts
• Complete an extended trial balance

Candidates who are studying Computerised Accounts Level 1 with the college will find it useful to study Bookkeeping and Accounts
Levels 1 and 2, to enhance their background understanding of the subject and the theories behind it.

What qualification will I achieve?
City and Guilds Level 2 Award in Book-keeping and Accounts (8991)

How long is the course?
This is a 30 hour programme and is typically delivered over 10 three-hour evening sessions.
 
What are the entry requirements?
There are no formal entry requirements although students should have a reasonable level of numeracy.  Candidates with limited or no accounts experience may benefit from completing City & Guilds Level 1 Award in Book-keeping and Accounts before progressing onto the Level 2.

How will I learn?
Through a mixture of tutor delivery, practical exercises, active participation and group discussions.

What subjects will I study?
The course covers the following topics:

• Preparing ledger accounts
• Preparing control accounts
• Correcting errors in business accounts
• Categorising capital and revenue expenditure and income
• Recording depreciation
• Making year-end adjustments in business accounts
• Preparing an extended trial balance

How will I be assessed?
Assessment is by a two-hour exam containing a number of practical tasks.  To be awarded a Pass candidates must achieve at least 60%. (60 out of 100 marks)
To be awarded a First Class Pass candidates must achieve a minimum of 75%. (75 out of 100 marks)

What opportunities will this lead to?
Other courses which may be of interest on completion include;
* Students who satisfactorily complete this qualification can, in discussion with the course tutor, progress to the Association of Accounting Technicians (AAT) qualifications.
* City & Guilds Level 1 Award in Computerised Accounts.

Are there any additional costs?
There are no additional costs, the quoted fee includes all relevant registration, exam fees and course book(s).