Book-Keeping and Accounting qualifications and training courses

Last Updated: 08 Nov 2022

These qualifications are available at levels 1-3, and evaluate learners' abilities to produce accounts for businesses. They are suitable for anyone looking for a qualification as the starting point for a career in book-keeping and accounts or who wish to enhance their skills to progress their career.

These qualifications are designed for individuals who wish to start or advance their career in the accounting sector. It covers a range of topics from basic book-keeping practices to the recording and interpretation of complex financial transactions.

Available to deliver in the following:

England
Wales – please check QiW website for available funding
Scotland
Northern Ireland
International

Interested in delivering this qualification?

Find out more about how to become an approved City & Guilds centre or fill out our online customer application form.

General Information

What Is Involved In Studying This Course?

It covers a range of topics from basic book-keeping practices to the recording and interpretation of complex financial transactions.

Which level is right for me?

Level 1
The aim of the qualification is to provide candidates with an introduction to book-keeping practices and to process source documents that underpin accurate record keeping.

Level 2
The aim of the qualification is to further develop the introductory book-keeping 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.

Level 3
The aim of the qualification is to further develop the practices and processes studied at level one and two to enable candidates to record and interpret financial transactions up to and including final accounts.

Methods of assessment
For each of these qualifications, candidates will be required to complete a City & Guilds set and marked test. This will consist of a number of practical tasks.

What Careers Can This Lead To?

Opportunities for progression

A range of careers are open to you on completion of these qualifications.

Accounting technician
Accounts clerk
Finance clerk
Private practice accountant.

The qualifications provide knowledge related to the City & Guilds Level 2 and 3 NVQ in Accounting.

On completion of these qualifications candidates may progress into employment or to the following City & Guilds qualifications:

City & Guilds Level 1-3 Award in Business Finance
City & Guilds Level 1-3 Award in Computerised Accounts.

What Is Involved With Delivering This Course?

Centres should ensure that they have staff with suitable skills and experience to be able to deliver these qualifications, which may come from training staff internally or recruiting specifically for the qualifications or a particular level.

Appropriate resources should be made available to provide learners with the opportunity to develop and practice bookkeeping skills appropriate the level being taken. These qualifications are assessed by a City & Guilds set exam in timed conditions that is externally marked.

Level 1

The aim of the qualification is to provide candidates with an introduction to book-keeping practices and to process source documents that underpin accurate record keeping.

Candidates will:

Check and process documents involved in financial record keeping
Develop skills to carry out routine book-keeping processes
Develop underpinning knowledge of book-keeping principles
Prepare statements as a preliminary to financial control.

What Careers Can This Lead To?

A range of careers are open to you on completion of these qualifications.

Accounting technician
Accounts clerk
Finance clerk
Private practice accountant.

The qualifications provide knowledge related to the City & Guilds Level 2 and 3 NVQ in Accounting.

On completion of these qualifications candidates may progress into employment or to the following City & Guilds qualifications:

City & Guilds Level 1-3 Award in Business Finance
City & Guilds Level 1-3 Award in Computerised Accounts.

Level 1 Award in Book-Keeping and Accounts (8991-01)

Last Registration Date: 31 Dec 2024

Level 1 Award in Book-Keeping and Accounts

Accreditation No: 500/4767/X This is a reference number related to UK accreditation framework
Type: Credit based qualification This is categorisation to help define qualification attributes e.g. type of assessment
Credits: 3 Credits are a measure of the size of the qualification
Guided Learning Hours: 30 - 30 This is the average contact time a centre would typically commit
Total Qualification Time: 30 The total time for the qualification
Key Stage: Data unavailable This shows the equivalent Key Stage level.
Last Certification: 31/12/2027 This is the last date that a certificate can be issued
Qualification fees in the UK: £31.60 Our typical price is the one that is most often paid by a centre for a completed learner. Some prices are made up of multiple charging points so action like taking difference units or specialisms to complete and resitting assessments may mean the cost for some learners differs.

Level 2

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.

Candidates will:

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.

What Careers Can This Lead To?

A range of careers are open to you on completion of these qualifications.

Accounting technician
Accounts clerk
Finance clerk
Private practice accountant.

The qualifications provide knowledge related to the City & Guilds Level 2 and 3 NVQ in Accounting.

On completion of these qualifications candidates may progress into employment or to the following City & Guilds qualifications:

City & Guilds Level 1-3 Award in Business Finance
City & Guilds Level 1-3 Award in Computerised Accounts.

Level 2 Award in Book-Keeping and Accounts (8991-02)

Last Registration Date: 31 Dec 2023

Level 2 Award in Book-Keeping and Accounts

Accreditation No: 500/4685/8 This is a reference number related to UK accreditation framework
Type: Credit based qualification This is categorisation to help define qualification attributes e.g. type of assessment
Credits: 4 Credits are a measure of the size of the qualification
Guided Learning Hours: 30 - 30 This is the average contact time a centre would typically commit
Total Qualification Time: 40 The total time for the qualification
Key Stage: Data unavailable This shows the equivalent Key Stage level.
Last Certification: 31/12/2025 This is the last date that a certificate can be issued
Qualification fees in the UK: £35.70 Our typical price is the one that is most often paid by a centre for a completed learner. Some prices are made up of multiple charging points so action like taking difference units or specialisms to complete and resitting assessments may mean the cost for some learners differs.

Level 3

The aim of the qualification is to further develop the practices and processes studied at Levels 1 and 2 to enable candidates to record and interpret financial transactions up to and including final accounts.

Candidates will:

Prepare final accounts of sole trader, partnerships, companies and not-for-profit organisations from Conventional and incomplete records
Prepare year end and other adjustments associated with the above variety of organisations
Demonstrate an understanding of accounts through analysis and interpretation.

What Careers Can This Lead To?

A range of careers are open to you on completion of these qualifications.

Accounting technician
Accounts clerk
Finance clerk
Private practice accountant.

The qualifications provide knowledge related to the City & Guilds Level 2 and 3 NVQ in Accounting.

On completion of these qualifications candidates may progress into employment or to the following City & Guilds qualifications:

City & Guilds Level 1-3 Award in Business Finance
City & Guilds Level 1-3 Award in Computerised Accounts.

Level 3 Award in Accounting and Book-Keeping (8991-03)

Last Registration Date: 31 Dec 2023

Level 3 Award in Accounting and Book-Keeping

Accreditation No: 500/4768/1 This is a reference number related to UK accreditation framework
Type: Credit based qualification This is categorisation to help define qualification attributes e.g. type of assessment
Credits: 8 Credits are a measure of the size of the qualification
Guided Learning Hours: 60 - 60 This is the average contact time a centre would typically commit
Total Qualification Time: 80 The total time for the qualification
Key Stage: Data unavailable This shows the equivalent Key Stage level.
Last Certification: 31/12/2026 This is the last date that a certificate can be issued
Qualification fees in the UK: £41.00 Our typical price is the one that is most often paid by a centre for a completed learner. Some prices are made up of multiple charging points so action like taking difference units or specialisms to complete and resitting assessments may mean the cost for some learners differs.

Here you can find all documents related to this suite of qualifications.

By clicking on the section headings below, you can access a variety of documents such as the qualification handbooks and assessment materials, Statements of Purpose, and recognition letters from industry and employers.

Some documents may be password protected. Passwords can be retrieved by logging in to Walled Garden and visiting the Administration section of the relevant qualification catalogue page.

Interested in delivering this qualification?

Find out more about how to become an approved City & Guilds centre or fill out our online customer application form.

Book-Keeping and Accounting (8991)