The Pearson LCCI Level 2 Certificate in Bookkeeping and Accounting (VRQ) and the
legacy qualification are established and valued by employers worldwide and
recognised by professional bodies. All businesses require accurate bookkeeping
records that are maintained on a regular basis. Consequently, there is a demand for
employees who possess these skills.
This qualification is intended for students who wish to gain a thorough foundation in
bookkeeping and accounting practices, including double-entry bookkeeping. It is
also for students who wish to understand bookkeeping and accounting in
accordance with the International Accounting Standards Board (IASB). The
qualification is also for those who are working, or who are preparing to work, in an
accounting environment maintaining financial records and preparing accounts.
This qualification will give students the opportunity to develop an understanding of
the basic principles underlying the recording of business transactions. It will also
give students the ability to prepare and interpret accounts for sole traders,
partnerships, limited companies, manufacturing and non-profit making
The Pearson LCCI Level 2 Certificate in Bookkeeping and Accounting (VRQ) will
allow progression to other LCCI Level 3 Accounting qualifications and professional
body qualifications, as well as supporting progression to the job market, for
example to a bookkeeping and accounting role within a large company’s finance
department. The Pearson LCCI Level 2 Certificate in Bookkeeping and Accounting
(VRQ) will support students who run their own business and who need to carry out
their own bookkeeping and those already working in accounting who would like to
enhance their skills.