There are three general levels of bookkeeper training, according to the National Association of Certified Bookkeepers. In many cases, on-the-job training is all that is required for entry-level bookkeeping jobs. People with this level of experience should be able to source documents, create financial journal summaries, and subsidize ledgers. A person who completes the next level of bookkeeper training is referred to as a “full charge bookkeeper.”
Full-charge bookkeepers have at least two years of experience, on-the-job training, and an accredited body’s bookkeeping certificate. Full charge bookkeepers can create financial statements and reports, perform bookkeeping adjustments, and keep track of most ledger activities in addition to the duties performed entry level bookkeepers. Full-charge bookkeepers are not permitted to work unsupervised without the supervision of a certified public accountant or certified public bookkeeper, but they are permitted to collaborate with them in the area of financial planning and analysis.
A person who completes additional bookkeeping training earns the title of certified public bookkeeper (CPB). Students must obtain a minimum two-year bookkeeping degree from an accredited institution of higher learning to be eligible for a CPB. In addition, depending on their geographic location, a CPB must complete a certain number of hours of continuing education and pass a certifying exam. For students interested in becoming a CPB, one year of experience as a full charge bookkeeper is recommended. Certified public bookkeepers can work for themselves and provide services to the general public without being supervised.
The training required to become a bookkeeper differs from that required to become a certified public accountant (CPA). Accountants provide a broader range of financial services and can also advise members of the public on all aspects of financial planning, whereas bookkeepers focus almost entirely on the numbers and paperwork. All certified public accountants must have an accounting degree, be licensed, and continue their education.
The type of bookkeeper training and the rate of pay vary depending on the geographic location and the type of training received. Various types of training are available at community colleges, technical schools, and four-year institutions. For those who are currently employed or otherwise unable to attend classes in a traditional on-campus setting, online programs are also an option.
Prospective students should thoroughly research the bookkeeping school or institution that is offering courses to ensure that they are receiving a quality education. The National Association of Certified Bookkeepers is a non-profit organization that keeps track of legal programs in the United States. Those interested in learning more outside of the United States can contact the International Association of Bookkeepers (IAB) in England or the Canadian Bookkeepers Association in Canada (CBA). Speaking with current and former program students is another good way to learn more about what to expect from a bookkeeper training course.