This course is the third one in the Level one programme. Students enrolling on this course should have completed the Level 1 Business Skills and Computerised Accounting. This course introduces students to the role of the bookkeeper and simple bookkeeping techniques. It covers the buying and selling process and the common documents used. The course also includes recording transactions in the books of prime entry. Students will develop an understanding of the manual bookkeeping process and be introduced to the concept of double-entry bookkeeping. This course lasts for six weeks with the exam being taken in the sixth week. Students will receive a certificate within six weeks of a successful exam result.