ICB Associate – Level 3 Certificate in Bookkeeping & Accounts (Course) (BA4, BA5, BA6, BA7)



Discover how to prepare ledger accounts, control accounts and reconciliations for non-incorporated businesses and achieve the Level III Certificate in this practical and interesting online distance-learning course.

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Discover how to prepare ledger accounts and control accounts, reconcile bank statements with company ledgers and prepare VAT Returns and reconciliations for a vast range of businesses. You will also learn how to post end of year adjustments and prepare final accounts for non-incorporated businesses in a confident and efficient manner. You will achieve the Level III Certificate in Bookkeeping and Accounts in this practical and interesting online distance-learning course.

Achieving the Level III Certificate allows successful candidates to prepare and manage the final accounts for sole traders, registered partnerships and non-profit organisations. The knowledge and skills students acquire on this course are relevant and applicable within businesses that use both traditional and digitalised accounting systems.

This course is an ideal next-level training option for:

  • Candidates who have already successfully completed the Level II Certificate in Bookkeeping and Accounts course, or have achieved an equivalent qualification with a registered governing body.
  • Students whose jobs require them to carry out the role of a chartered bookkeeper, whether in an employed or self-employed capacity.
  • Anyone who wishes to enhance their practical knowledge of bookkeeping and accounts in order to increase their current employment options, and climb the next step up their chosen career ladder.

This course is accredited by the Institute of Certified Bookkeepers, who are committed to providing a globally renowned and outstanding service to businesses from all across the world. Students who successfully complete this course achieve an industry-recognised Level III qualification in bookkeeping and accountancy. They also gain the reassurance of knowing that they are being taught to the highest of professional and educational standards.

What’s included:

  • Online course – study on your laptop, tablet or phone.
  • Full version of Sage Instant Accounts.
  • One year’s student membership to the ICB.
  • Tutor Support.
  • Practice assignments.
  • Mock Exam.
  • Interest free payments available.
  • NUS Extra Card available (for small additional fee).


Before enrolling on this course, students should have previously achieved the ICB Level II Certificate in Bookkeeping, or an equivalent qualification with an accredited awarding governing body.

Students who successfully complete this course learn:

  • Why it is essential to adhere to a set of ethical principles
  • How and when it is appropriate to take action in the event of unethical behaviour in the workplace
  • The definition, and correct application, of specific terms including business entity, going historical cost, consistency and prudence and accruals
  • The legal requirements and obligations involved in the process of forming a partnership
  • How to understand, and competently demonstrate, different ways of processing VAT for both EU and non-EU transactions
  • To understand the different types of VAT management systems including the VAT Margin Scheme

By the end of the course students can confidently carry out the following tasks to the appropriate industry standard:

  • Prepare a bank reconciliation statement for a business/company/organisation.
  • Account for VAT and prepare a VAT return to an acceptable industry standard.
  • Prepare a ledger account for the purposes of recording the disposal of a fixed asset.
  • Calculate any profit or loss caused by the disposal of a fixed asset, and record these findings in accordance with current regulation and best practices.
  • Calculate adjustments to accounts when and if appropriate.

Prepare the final accounts for almost any type of non-incorporated business – this would include calculating, processing and accurately recording any adjustments made to the account in question, including:

  1. Opening and closing stock
  2. Accruals
  3. Prepayments
  4. Depreciation of fixed assets
  5. Financial provisions for doubtful debt

NOTE: This course includes Sage Instant Accounts software which will be delivered 14 days after course activation. The courses we offer which include Sage software must require a windows based laptop/PC. The course will play on any device, however, you will not be able to complete the course without access to the software.


  • Gain the reassurance of knowing that by the end of the course, students will have gained the knowledge and acquired the practical skills necessary to apply what they have learnt in a workplace context.
  • Students can tailor the course to fit around work and personal commitments by choosing to take the 3 online assessments either at home or in their place of work.
  • This online course is broken down into digestible chunks to help ensure that students fully understand each part of the syllabus and reap the full educational and professional benefits of the course content.
  • Upon successful completion of the course, students receive the Level III Certificate in Bookkeeping and Accounts: this qualification is accredited by the Institute of Certified Bookkeepers.
  • Students who successfully complete the course and gain the full Level II qualification automatically have the option to upgrade their membership to Associate Member of AICB, and can choose to display the following letters after their name – AICB.


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
Reconciliation of accounts and 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
VAT Returns
  • Reconcile the VAT account
  • Complete a VAT return
Calculate and post adjustments to the ledgers
  • Calculate depreciation
  • Account for the disposal of fixed assets
  • Understand the need to allow for adjustments to the accounts
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