Assistant Accountant Apprenticeship

Advanced Bookkeeping

Builds knowledge and skills to apply the principles of advanced double entry bookkeeping, implement procedures for the acquisition and disposal of non-current assets, prepare and record depreciation calculations, record period end adjustments and produce and extend the trial balance.

Final Accounts Preparation

Provides background knowledge and skills to distinguish between the financial recording and reporting requirements of different types of organisation, explain the need for final accounts and the accounting and ethical principles underlying their preparation, prepare accounting records from incomplete information, produce accounts for sole traders and partnerships and recognise the key differences between preparing accounts for a limited company and a sole trader.

Management Accounting: Costing

Provides knowledge and skills to understand the purpose and use of management accounting within an organisation, apply techniques required for dealing with costs, apportion costs according to organisational requirements, analyse and review deviations from budget and report these to management and apply management accounting techniques to support decision making.

Indirect Tax

Provides knowledge and skills to understand and apply VAT legislation requirements, accurately complete VAT returns and submit them in a timely manner, understand implications of errors, omissions, late filing and payment and report VAT-related information in accordance with regulatory and
organisational requirement.

Ethics for Accountants

Ensures excellent understanding of the need to act ethically, understand the relevance to the accountant’s work of the ethical code for professional accountants, recognise how to act ethically in an accounting role and identify action to take in relation to unethical behaviour or illegal acts.

Spreadsheets for Accounting

Provides skills and knowledge to design and structure appropriate spreadsheets to meet customer needs, use spreadsheet software to record, format and organise data, use relevant tools to manipulate and analyse data, use software tools to verify accuracy and protect data and use tools and techniques to prepare and report accounting information.