I'm preparing to take my first exam (B1) and for me, it'll be easier to do the coursework and then take the exam and then move on to B2 coursework. That's probably just because I'd like to make sure I've passed one paper before doing anything else.
Although, the ICB learning outcomes for B2 are as follows, so there maybe isn't any harm in doing all of B1 and B2 coursework and then sitting both the exams.
Paper B2 – Further double entry bookkeeping to trial balance
Home /place of work based assessment to include:
o types of businesses including simple cash based businesses
o identifying sections of the ledger
o accounting concepts
Further double entry including the following
o Topics from paper 1
o control accounts
o Writing off a bad debt
o Construction Industry Scheme
o Non-sole trader entries (subscriptions, donations, drawings of partners etc)
Making and receiving payments
Production and explanation of a trial balance