Qualification overview
A simple summary of who this qualification is for and what learners can expect.
About this qualification
The Level 2 Certificate in Computerised Accounting is an IQ Awards qualification at Level 2. It supports learners in developing knowledge, practical skills and professional behaviours in accounting and finance.
The qualification is structured for clear delivery, assessment and quality assurance through approved centres.
Who is it for?
- Learners who are starting out in accounting and finance and want to build a strong foundation.
- School leavers, new entrants or early-career learners seeking a recognised vocational qualification.
- Learners who want to progress into further study or employment.
Entry and assessment guidance
Centres should check learner suitability before registration.
Entry requirements
- Entry is at the discretion of the approved centre.
- Learners should normally have a good general education or equivalent experience.
- Learners should have an interest in accounting and finance and be able to complete written and practical assessment tasks.
- Centres should confirm that learners have sufficient English language ability for the level of study.
Assessment approach
Assessment may include assignments, projects, practical evidence, workplace evidence, portfolios, presentations or other centre-devised assessment methods approved under IQ Awards quality assurance.
Language requirements
Centres should ensure learners have sufficient language competency to complete learning and assessment.
Qualification units
Jump to any unit below. Each unit opens with its own learning outcomes, criteria and content where available.
Learning outcomes
- 1. Understand basic bookkeeping principles.
- 2. Understand financial transactions.
- 3. Understand accounting documents.
- 4. Record basic financial information.
Assessment criteria
- 1.1 Explain the purpose of bookkeeping.
- 1.2 Identify basic accounting terminology.
- 2.1 Distinguish between income and expenditure.
- 2.2 Identify common business transactions.
- 3.1 Identify invoices, receipts, credit notes and statements.
- 3.2 Explain the purpose of common financial documents.
- 4.1 Record basic income and expenditure transactions.
- 4.2 Maintain simple financial records.
Unit aim
Indicative content
Assignment brief
Learning outcomes
- 1. Understand the purpose of computerised accounting systems.
- 2. Set up basic accounting records.
- 3. Process sales and purchase transactions.
- 4. Process cash and banking transactions.
Assessment criteria
- 1.1 Describe the benefits of computerised accounting.
- 1.2 Identify common features of accounting software.
- 2.1 Create customer and supplier records.
- 2.2 Create basic account records.
- 3.1 Enter sales invoices and receipts.
- 3.2 Enter supplier invoices and payments.
- 4.1 Record cash transactions.
- 4.2 Record basic banking transactions.
Unit aim
Indicative content
Assignment brief
Learning outcomes
- 1. Maintain accurate computerised accounting records.
- 2. Perform basic account checks.
- 3. Generate basic financial reports.
- 4. Understand data security and confidentiality.
Assessment criteria
- 1.1 Enter financial information accurately.
- 1.2 Identify and correct simple transaction errors.
- 2.1 Review customer and supplier balances.
- 2.2 Perform simple account checks.
- 3.1 Generate basic income and expenditure reports.
- 3.2 Generate customer, supplier and transaction reports.
- 4.1 Explain the importance of protecting financial information.
- 4.2 Describe basic backup and access-control procedures.
Unit aim
Indicative content
Assignment brief
Progression routes
Typical routes after completing this qualification.
Progression
Progression to Level 3 study, supervised employment or foundation-level vocational pathways.
Learning outcomes summary
- 1. Understand basic bookkeeping principles.
- 2. Understand financial transactions.
- 3. Understand accounting documents.
- 4. Record basic financial information.
- 1. Understand the purpose of computerised accounting systems.
- 2. Set up basic accounting records.
- 3. Process sales and purchase transactions.
- 4. Process cash and banking transactions.
- 1. Maintain accurate computerised accounting records.
- 2. Perform basic account checks.