This module introduces the UK bookkeeping environment, explaining key ethical standards and regulatory frameworks. Learners explore the responsibilities of bookkeepers and the legal requirements governing financial record-keeping.

Learners study essential accounting principles and the UK GAAP framework, including FRS 102 and FRS 105. The module explains how these standards guide accurate financial reporting and professional bookkeeping practice.

This module covers the use of digital bookkeeping platforms and Making Tax Digital (MTD) requirements. Students learn how to maintain compliant digital records and use modern financial software effectively.

Learners examine how to process sales, purchases, cash transactions, and control accounts. The module focuses on maintaining accuracy in ledgers and ensuring reliable financial tracking.

This module explains the practical application of VAT rules in the UK, including calculations, registrations, and submissions. Students gain confidence in handling VAT records accurately and compliantly.

Learners explore payroll processing in the UK, covering Real Time Information (RTI) requirements and pension auto-enrolment. The module provides practical insight into managing payroll systems correctly.

This module introduces the Construction Industry Scheme (CIS) and explains sector-specific bookkeeping practices. Students learn how to manage deductions, reporting, and compliance for CIS-related activities.

Learners study the complete period-end process, including preparing working papers and producing management reports. This module focuses on accuracy, analysis, and professional financial presentation.