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Intermediate Level

The Intermediate Level consists of two subjects which can be completed once the student has completed the Foundation Level. Upon completion students are awarded the Further Education and Training Certificate: Bookkeeping.  

Students can complete the subjects that form part of the Intermediate Level in any order. Students are advised to read through the study material before registering for their assessments as per the timetable under the Student Downloads tab on the previous page.  

Students who complete the Intermediate Level will be able to conduct monthly bookkeeping functions; record asset disposals; make year-end adjustments; apply International Financial Reporting Standards for SMEs’; complete branch accounts; work from incomplete records; analyse financial statements; understand cash flow; prepare basic cost and management accounts; prepare manufacturing accounts; and conduct costing and budgeting exercises.

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