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Book-Keeping and Accounts (8991)

Pitman Levels I, II and III



Level I applies to students seeking a first qualifications in Book-keeping and Accounts. The student upon successful completion is equipped to fulfill a junior position within an accounts office.


Level I aims to provide learners with an introduction to book-keeping practices and to process source documents that underpin accurate record keeping. At Level II learners 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 III aims to enable candidates to record and interpret financial transactions up to and including final accounts.



Level I

  •  Know how to complete financial documents

  •  Record cash and credit transactions in books of original entry

  •  Prepare bank reconciliation

  •  Understand the petty cash imprest system

  •  Extract a trial balance from ledger accounts

Level II

  •  Prepare ledger accounts

  •  Prepare control accounts

  •  Correct errors in business accounts

  •  Differentiate between capital and revenue expenditure

  •  Record depreciation

  •  Make year end adjustments in business accounts

  •  Prepare and complete a trial balance

Level III

  •  Prepare financial information for sole trader business

  •  Prepare financial information for a partnership

  •  Prepare financial information for limited liability companies

  •  Prepare financial information for not-for-profit organizations

  •  Prepare financial information to record the manufacturing process in final accounts

  •  Prepare financial information for a sole trader from incomplete records

  •  Prepare a balance sheet

  •  Analyze and interpret final accounts



Registration Deadline for the Fall Term is scheduled for 15th August each year.

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