ICB Bookkeeping to Trial Balance



This course forms the fondation of your accounting knowledge and can be found in every ICB Programme, no matter what stream you are studying. It assumes no knowledge of bookkeeping and teaches the student to prepare the books of account from source documents to the subsidiary journals to the general and subsidiary ledgers, trial balance, and the bank and creditors reconciliations.


Institute of Certified Bookkeepers as a Quality Assurance Partner of the QCTO.

Entrance requirement

Grade 10 (Std 8) or equivalent

No prior accounting knowledge needed

You must be at least 16 years of age.


This course can be completed in 3 months.

Starting Dates:

Online Classroom Starting Dates:

12 February 2018
16 April 2018
18 June 2018

20 August 2018
29 October 2018


Blended Learning Starting Date:

03 March 2018

* These dates are for the Online Classroom and the Blended Learning options, students who wish to enroll for the Home Study option have no particular starting date.


• An introduction to business, bookkeeping and accounting
• Value Added Tax and source documents
• Recording cash transactions
• Recording credit and sundry transactions
• Inventory systems
• Individual accounts for debtors and creditors
• The bank reconciliation process
• Supplier and General ledger reconciliations  


This course is assessed by the ICB by means of a Portfolio of Evidence where you are required to complete Activities (assignments) and Evaluations (tests) and then complete a final summative assessment (exam) written at an ICB assessment centre. Please be sure to register for your assessment.


This course is a short course as part of a national qualification. Once you have completed this course and the remainder of the level you will receive a national certificate.


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