CG Foundation Certificate in Bookkeeping (Level Two): Calderdale College - 1689
The aim of the qualification is to further develop the introductory book-keeping practices and processes studied at Level 1 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.
- Check and correct errors arising from inaccurate/incomplete/missing entries in the ledger and day books
- Provide for depreciation of fixed assets using ledger accounts
- Account for accruals, prepayments, bad debts and provide for doubtful debts
- Prepare individual accounts in purchase and sales ledgers
- Prepare purchase ledger control accounts and sales ledger control accounts
- Complete an extended trial balance.