The Institute of Certified Book keepers was established to provide a series of professional qualifications that reflect the needs of business and the aspirations of people wanting to enter the profession. It exists to represent book keepers at all levels and to promote the professionalism of book keepers to business, government and the general public.
Becoming a member of the Institute is like joining a club. You will receive strong on-going support from a team of qualified professionals. You will have access to free legal and technical advice. You will have the opportunity to meet other book keepers and to update your skills through continuing professional development seminars.
The Institute has more than 150,000 students and members spread across more than fifty countries, making it the largest book keeping institute in the world.

The Certificate in Basic Book keeping covers the basic principles of double entry book keeping and how they are used in business. Students must be able to demonstrate their ability to understand and carry out the following functions:

Business Documents
1) Design and produce purchase orders, sales invoices, credit notes and statements of account which include VAT and trade discount
2) Understand the basic law relating to contract, the sale of goods and the retention of documents
3) Understand the nature of different accounting procedures including a simple system for coding business data
4) Understand the need to have an authorisation system for ordering goods
5) Understand the need for a systematic filing system for business documents as part of the general administration of a business
6) Understand the importance of using recognisable documents in a standard house style
7) Understand the various methods of ordering eg fax, internet etc

Books of Original Entry
1) Explain why they are needed and from what source of information they are compiled
2) Explain the principles of the double-entry system
and the functions of the books in this regard
3) Draw up the books and enter transactions in them
4) Post from them to the ledger accounts
5) Make opening journal entries from items provided
6) Make journal entries for the purchase of fixed assets
7) Make journal entries for the correction of errors
8) Correctly set up and make entries in a two column cash book
9) Understand the importance of credit control within a business

Credit Control
Explain the importance of credit control ensuring that :
1) Payments are made on time
2) Overdue debts are reviewed 

Ledger Accounts
1) Explain their purpose
2) Explain the difference between capital and revenue items, and between real, nominal and personal accounts
3) Explain the significance of debit and credit entries in each of them
4) Make opening entries in them
5) Record the double-entry of transactions for capital and revenue items
6) Calculate and record their balances
7) Write off bad debts
8) Make correct entries for payroll transactions

Trial Balances
1) Explain why they are needed
2) Explain the types of error that they will/will not disclose
3) Explain the action to be taken in the case of non-agreement
4) Correct any errors made in the posting of any transaction not involving the suspense account.
5) Prepare such trial balances

Security of data
1) Understand the basic principles of the Data Protection Act
2) Understand the functions and services of banks
3) Describe the treatment of cheques, direct debits, standing orders, credit transfers, giro credits, CHAPS, BACs, credit and debit cards
4) Use cheque books and paying in slips correctly

Once students have achieved the Level I Certificate in Basic Book keeping, they make take the Level II Certificate in Manual Book keeping or Level II Certificate in Computerised Book keeping.

Students must be able to demonstrate their ability to understand and carry out the following functions:

Business Set Up
1) Access the software
2) Set up the details of the new business including:
i) Name, address, start up date, VAT registration where applicable,
ii) Product lines for sale
iii) Appropriate VAT rates
3) Set up customers' and suppliers' accounts in the sales and purchases ledger, with details of name, address, credit limit, opening balances where appropriate
4) Obtain a print out of all details in an appropriate and readable format
5) Set up appropriate accounts to record income and expenditure items
6) Set a pro-forma for the production of invoices, credit notes and other required documents

Ledger Accounts
Make correct entries in the appropriate accounts for:
1) credit sales and purchases (including trade and cash discount where appropriate, individually or in batches)
2) credit notes sent to customers and received from suppliers
3) invoices received from suppliers for goods and services other than those for re-sale
4) cash sales and cash purchases 
5) payments made on invoices received
6) receipts from invoices sent
7) payment of expenses and income other than from the sale of goods
8) transactions via the journal
9) Writing off of bad debts

Correction of errors
Correct any errors made in the posting of transactions to the accounts

Bank reconciliation
Carry out a bank reconciliation exercise using a computerised accounts package

Health and Safety
Display an awareness of health and safety issues when using a computer system

Trial Balances
1) Explain why they are needed
2) Explain the types of error that they will/will not disclose
3) Prepare such balances
4) Explain the action to be taken in the case of non-agreement

Reports
Print out required and explain the importance of reports including
i. audit trail
ii. nominal account transactions
iii. sales and purchases ledger transactions
iiii. VAT returns

Final Accounts of a Sole Trader
Extract a trading, profit and loss account and a balance sheet making allowances for year end adjustments such as depreciation (straight line and reducing balance methods), prepayments and accruals.

Non-Profit Making Organisations
1) Prepare a statement of affairs
2) Accurately prepare a receipts and payments account
3) Make adjustments to the accounts with regard to the accruals and prepayments of income and expenditure items including subscriptions
4) Prepare an income and expenditure account
5) Prepare a balance sheet