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‹– Back to 6th Form
Accounting
Board: AQA
Introduction
The course provides a thorough introduction to the study of accounting in three key areas: Accounting Principles; Financial Accounting and; Management Accounting. No prior knowledge is assumed, so it is not necessary to have studied accounting before.
The course will build decision-making and interpretation skills, both very useful in all areas of business.
The course structure
AS
|
Unit |
Time |
Contribution |
|
|
AS |
Advanced |
||
|
1 (ACC1) |
1.5 hours |
50% |
25% |
|
2(ACC2) |
1.5 hours |
50% |
25% |
Unit 1: Introduction to Financial Accounting
Purposes of accounting; accounting records: subsidiary books and ledger accounts; verification of accounting records; trading and profit and loss accounts and balance sheets including simple adjustments.
Unit 2: Financial and Managment Accounting
Types of business organisation; accounting concepts; further aspects of the preparation of the final accounts and balance sheets of sole traders; internal final accounts of limited companies; ratio analysis and the assessment of business performance; introduction to budgeting and budgetary control; the impact of ICT in accounting.
A2
|
Unit |
Time |
Contribution |
|
|
AS |
Advanced |
||
|
3 (ACC3) |
2 hours |
-- |
25% |
|
4 (ACC4) |
2 hours |
-- |
25% |
Unit 3: Further Aspects of Financial Accounting
Sources of finance;
incomplete records;
partnership accounts;
published accounts of limited companies;
accounting standards;
stock valuation
Unit 4: Further Aspects of Management Accounting
Manufacturing accounts;
marginal, absorption and activity based costing;
standard costing and variance analysis;
capital investment appraisal;
budgeting: further considerations;
other factors affecting decision-making: social accounting.
Am I suited?
You will be suited to A Level accounting if you:
• Enjoy working with numerical information, and have good mathematical skills
• Enjoy analysing data and solving problems based on your analysis
• Are interested in current national and international business issues
• Want to understand more about the choices facing organisations, and how decisions are made
Subject complements
There is a strong subject overlap with business studies, and Accounting most obviously complements Mathematics and Economics. Generally suits students whose main strengths lie in Mathematics or Science.
Where it leads
A Level accounting is an excellent specific preperation for a university degree in Accounting, Economics, Business Studies, Finance, or a combination. It is also generally useful for degrees that benefit from detailed and precise analysis, such as any Science.
In terms of career, it would be beneficial for a career specifically in accountancy, which offers relatively high salaries, but also any form of business.
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