IAB Award in
Bookkeeping Level 2 Broadly comparable to SCQF Level 5

Further your knowledge of manual bookkeeping and gain an accredited qualification in the subject.


Why take this course?

The Level 2 Certificate in Bookkeeping qualification is specifically aimed at learners who wish to further their studies of bookkeeping and gain an accredited qualification, either from a point of some previous knowledge, or having already achieved the IAB Level 1 Award in Bookkeeping.

What you will experience

You will learn how to assess your competence in carrying out a range of basic day-to-day bookkeeping routines and activities using a single entry manual book-keeping system. This includes recording business transactions, using the Journal, preparing a trial balance, petty cash and bank reconciliations as well as developing an understanding of the basics of VAT

The course provides the underpinning knowledge and skills necessary for the purpose of carrying out a range of day-to-day bookkeeping routines and activities using a sub-divided double entry bookkeeping system up to trial balance stage.

This qualification is made up of the following units:

·          Principles of bookkeeping and VAT

·          Financial services and payment methods

·          Prepare and check business documents

·          Record transactions in a sub-divided bookkeeping system

·          Prepare a trial balance and reconciliations

It is suitable for learners who are considering a career as a self-employed practitioner will find the course invaluable, as will businesses owners who would like to be actively involved in the keeping of financial records for their business, as it gives in-depth coverage of manual bookkeeping systems used by businesses.

Student writing

Key facts

Mode of study
Distance Learning
Method of study

This course will require you to manage your workload independently, with a basic level of tutor support.

Entry requirements

There are no formal entry requirements for this course. However it is recommended that prospective candidates already have some previous knowledge, or have achieved the IAB Level 1 Award in Bookkeeping.

What you will need

The knowledge tests and assignments for this course are provided online so students will need internet access and IT equipment to complete the course.  Alternatively, assessments can be taken at our assessment centre. 

What you need to know

Additional costs

Please note that your registration fee, student membership for 1 year, Certification costs and IAB assessment fees are included (excluding re-sits) 

Anything else?

To successfully complete the qualification you must pass five assessments.  There are two online knowledge tests which are a series of independent short answer questions made up of multiple choice, gap fill, and true or false type questions. There are also two assignments to complete which take the form of short case study type questions with several tasks for each case study. All of the assessments are open book which means they can be taken at home or you can book a time slot at our assessment centre. The online examination for this course is taken under examination conditions and consists of a series of independent questions.

Next steps


On successful completion of this course, you can progress to other bookkeeping courses at North East Scotland College



Duration Fees Code
120 Hours over 12 Months £406.00
Paper applications only

Paper applications

You must submit a paper application form for this course and return it to us completed and signed.

Completed forms should be returned to the following freepost address:

The Student Information & Admissions Manager
North East Scotland College
Aberdeen City Campus

Should you have any problems with your application, please contact the Student Advice Centre:

Telephone: 01224 612330
Email: enquiry@nescol.ac.uk

If you take up a place on a College course, at the start of the course you will be asked to sign an enrolment form. In signing the form and/or taking up a place on a College course, you will enter into a contract with the College and be bound by the North East Scotland College Standard Terms and Conditions of Study. Copies of the Terms and Conditions are available for inspection on notice boards and at various locations throughout the College, at the College Reception, on the College website: www.nescol.ac.uk, or can be obtained on request from the Student Funding and Admissions Manager, North East Scotland College, Aberdeen City Campus, Gallowgate, Aberdeen AB25 1BN. Please note that courses are offered subject to (a) there being sufficient numbers of enrolments and (b) the availability of resources. The College reserves its right (i) not to run courses where the number of students is considered insufficient or where resources are unavailable and (ii) in certain circumstances, to refuse admission to an individual applicant.