ICB Certificate in
Bookkeeping (Computerised) Level 2 SCQF Level 4/5

Begin your computerised bookkeeping studies and gain an entry level qualification.


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 in a computerised system (Sage).

You will 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.

To be awarded the ICB Certificate in Bookkeeping Level 2 qualification you first need to undertake the Certificate in Bookkeeping (Manual) Level 2. The full qualification requires candidates pass all three assessments, B1 and B2 for the Certificate in Bookkeeping (Manual) Level 2 as well as the B3 Computerised Bookkeeping exam in the order listed. Once all assessments have been successfully completed a final certificate can be applied for which will be graded at Distinction with Honours, Distinction, Merit or Pass.

Upon completion of the full qualification, candidates will be able to carry out the role of an employed assistant bookkeeper.

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 candidate will be able to set up a business in a computerised system and print out reports as follows:

  • Trial balance
  • Audit trail
  • Nominal account transactions
  • Credit sales and purchases transactions
  • Banking and VAT Reports

The testing of knowledge and skills for the qualification will comprise two online assessments, each of which can be undertaken in the candidate’s home or place of work. The first assessment is simply for practice and set to gauge your progress on the course. There is one official exam which is taken at the end of the course. The ICB exam B3 will test your knowledge of double entry bookkeeping to trial balance using the Sage Line 50 computerised accounts package.

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

If you intend completing the full ICB Certificate in Bookkeeping Level 2 qualification you will first need to pass the ICB Certificate in Bookkeeping (Manual).

What you will need

The Sage software required for the course will be provided online.  Assessments for this course are also provided online so students will require internet access and IT equipment 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 the B3 exam.

Next steps



For more information about job opportunities, salaries and employment rates in this industry, visit the Career Coach website.


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.