Bracknell & Wokingham College,
Bracknell, RG12 1DJ
New and returning learners:
Please note that due to special measures we have put in place to make our sites COVID safe, we are asking all learners to enrol with us online. If you are unable to do so we can support you over the phone, simply call 0800 612 6008. Please do not enter our college sites without a prior appointment as we are managing the number of people on site at any time to comply with social distancing measures.
See information about the measures we are taking to keep learners safe while on campus.
This course follows on from Bookkeeping and Accounts Level 1.
This course follows on from Bookkeeping and Accounts Level 1. It covers various year end adjustments and preparation of an Extended Trial Balance. Exam fee included.
What I'll learn
Preparing a revised trial balance from one initially drafted incorrectly. Completing an extended trial balance making adjustments for end of year accruals, prepayments, bad debts, doubtful debts, depreciation and closing stock.
Distinguishing between capital and revenue expenditure.
Calculating depreciation using the straight line method and reducing balance method and prepare accounts for depreciation and provision for depreciation.
In the ledger accounts writing off bad debts, creating and increasing/reducing the provision for doubtful debts account and making adjustments for accruals and prepayments. Balance accounts and bringing down balances.
Understanding the Division of the ledger and the reconciliation of the Sales ledger control account and Purchase ledger control account with individual ledger account balances in subsidiary ledgers.
Identifying different types of errors in ledger accounts, such as incorrect double entries, missing entries, numerical inconsistencies and incorrect calculations. Create and clear a suspense account where necessary. Prepare Journal entries and understand its relationship with ledger accounts.
How I'll learn
Book-keeping level 1
How to Apply
You can apply for this programme online. Click on APPLY NOW and follow the steps below:
- Register for our online service and verify your account
- Log in to our website and click APPLY NOW on your chosen programme’s page to complete your application
As part of your application, you will be asked to provide us with your contact details, how your chosen programme fits with your future plans and if you require any extra support (for example, because of a disability, medical condition, learning or language support needs).
Please include full details of your qualifications from your own country, as well as details of any English Language tests you have taken.
Printed application forms are also available.
Please contact our Careers team if you need advice and guidance to help you choose the right programme for you.