The OCR Level 2 Certificate in Book-keeping & Accounting Skills is aimed at those who have already completed the Level 1 course, or who already have a basic knowledge of book-keeping equivalent to the Level 1 units. You may be preparing for employment, or already be employed in a book-keeping or accounting role. The following units comprise the full Certificate: Maintaining petty cash records, Preparing and recording financial documentation, Maintaining and reconciling the cash book, Processing ledger transactions and extracting a trial balance, Maintaining control accounts, Maintaining the journal, Processing routing payments and receipts using Sage, Setting up accounting software to manage accounting information and Carrying out stock control processes using Sage.