ICB Certificate in
Bookkeeping (Manual) Level 2 SCQF Level 5

Develop your skills in manual bookkeeping.


Why take this course?

This course from the Institute of Certified Bookkeepers (ICB) covers the basic principles of single and double entry bookkeeping and its application to business using manual paper based systems.

Upon completion of this qualification candidates should be able to demonstrate a full understanding of the concepts of double entry bookkeeping and its place in modern business, enter transactions into a bookkeeping system and produce an initial trial balance.

What you will experience

This course is split into manageable units, each which require to be successfully completed to achieve the qualification. Studying via distance learning means you can choose when and where you study.

On completion of this course candidates will be able to understand the following areas of underpinning knowledge:

  • The importance of adhering to a code of professional ethics
  • The differences between the structure of different types of businesses
  • The importance of legislation that applies to bookkeepers
  • The basic elements of a contract
  • The accounting equation
  • The concept of reporting on a cash basis for income tax purposes
  • The concept of business entity, duality and historical cost

Candidates will also be able to:

  • Understand banking procedures including the need for security
  • Understand the purpose and range of business documents, and accurately prepare them
  • Understand the purpose of, and make entries into a recognised bookkeeping system
  • Understand the process of dealing with and how to account for VAT
  • Understand the purpose and use of an analysed cash book and the petty cash book
  • Understand the purpose and use of the trial balance

The testing of knowledge and skills for the ICB Certificate in Bookkeeping (Manual) Level 2 will comprise four online progress tests, all of which can be taken in the candidate’s home or place of work. There are two official exams which are taken at the end of the course. ICB exams B1 and B2 will test your manual knowledge of double entry bookkeeping to trial balance for a variety of types of businesses.

Each assessment will generate an accreditation notification and you will gain a College Certificate of Completion for passing exams B1 and B2. To be awarded the ICB Certificate in Bookkeeping Level 2 qualification you will need to complete this course and following this undertake the Level 2 Certificate in Bookkeeping (Computerised) and pass the exam B3.

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

This course requires no previous bookkeeping knowledge, but numeracy at Standard Grade General, National 4 or Intermediate 1 level is required. 

What you will need

Assessments for this course are provided online so students will require internet access and IT equipment and to allow them to complete the course.

What you need to know

Additional costs

Please note that your Registration Fee and the first year of your Subscription to the ICB are included in the cost of the course.  Registered candidates are required to pay a discounted fee of £21 for each B1 and B2 exam attempt. This is not covered by the College Fee Waiver. 


Next steps



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This course is currently unavailable. Please contact Will Sinclair (w.sinclair@nescol.ac.uk) to register an interest.

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.