ICB Certificate in Bookkeeping & Accounts Level 3


Program Description

ICB Bookkeeping level 3 covering papers BA4, BA5 & BA6 and BA7, this home learning bookkeeping and accounting course covers the preparation of ledger balances, control accounts, reconciliations, adjustments and preparation of final accounts for incorporated businesses or organisations using both manual and computerised methods using Sage accounts software.

Upon completion, candidates will be able to carry out the role of an employed or self-employed bookkeeper. You will also be able to reconcile bank statements with the ledgers, produce a VAT return, control the sales and purchase ledgers, post year-end adjustments and produce final accounts for a sole trader, Partnership and not for profit organisation.

  • Qualification: Level 3 Certificate in Bookkeeping and Accounting
  • Accredited: Yes
  • QCF Recognised: No
  • Industry Recognised: Yes
  • Awarding Body: ICB- Institute of Certified Bookkeepers
  • Start Date: Anytime - We enrol 365 days a year
  • Duration: Flexible - Approx 120 Hours - 12 Months Max Support
  • Credit Value: Not Applicable


Unit 1: Underpinning Knowledge

  • Understand the importance of adhering to a code of ethical principles
  • Understand when and how to take appropriate action to cope with unethical behaviour
  • Understand the legal differences between the structures of various types of businesses
  • Understand the main accounting concepts that apply
  • Understand the different rules that apply when processing VAT transactions

Unit 2: Reconciliation of accounts & correction of errors

  • Reconcile supplier statements
  • Prepare a bank reconciliation statement.
  • Use control accounts to reconcile sales and purchase ledgers
  • Understand the need to correct errors

Unit 3: VAT Returns

  • Reconcile the VAT account
  • Complete a VAT return

Unit 4: Calculate & post adjustments to the ledgers

  • Calculate depreciation
  • Account for the disposal of fixed assets
  • Understand the need to allow for adjustments to the accounts

Unit 5: Final accounts of non-incorporated businesses

  • Prepare a set of final accounts for a sole trader from a given trial balance
  • Prepare a set of final accounts for ‘not-for-profit’ organisations
  • Prepare a set of final accounts for a partnership


Students looking to enrol in this course should meet the following criteria:

Students are required to take out an online subscription to the cloud-based Sage One software to complete the computerised paper BA6. Current cost £10 per month.

  • Be aged 16 Years or above
  • Have ICB Membership in place.
  • Have completed ICB Level 2 Certificate in Bookkeeping
  • Possess a solid knowledge of the English language
  • Have access to a PC and the internet for the duration of the whole course
  • Basic computer skills: e.g Word processing, emailing, uploading documents etc
  • Have a genuine desire to succeed


Course duration will vary dependant on student commitment, effort and ability. Overall guided learning hours are approx 120. This should be used as a guideline only and completion times will vary hugely.

We would encourage students to seriously consider how they plan to complete their chosen course prior to enrolment. Students should think about how they are going to study, where they are going to study and how often. Be realistic!

Speak to family members and help them to understand what you are trying to achieve, explain you may require peace and space to study at certain times. The more you involve them the more likely you are to get them on your side.

Students are reminded that the time in which they complete is purely down to them as an individual. Completion can be as quickly or as slowly as you wish within the 12 month tuition period. If you require additional time an extension may be available. Extensions are arranged at an additional cost as and when needed.


This course is supplied in paper format and will be delivered directly to your chosen address. Students are able to complete their course assignments & email them direct to the tutor. Once received tutors will reply to you directly. We do not accept course assignments via post.

Students can normally expect to receive delivery of their course materials via courier within 3 working days of enrolment being received. However, we would ask you to allow 7 working days.

Last updated Apr 2018

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