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Accountancy

A LEVEL-AQA-Accounting

The specification emphasises both financial accounting and the recording of past events, and management accounting as a means of planning and decision making. Students should appreciate that these are not totally distinct areas of study and that there is an interrelationship between financial accounting and aspects of management accounting.

Students will need to demonstrate a good understanding of the double entry model and accounting principles and concepts as these form the foundation of all financial accounting techniques. They will also need to demonstrate quantitative skills that are relevant to the subject. Students will be expected to demonstrate knowledge of the formulae used for computations, carrying out computations and use the results of computations to inform judgements, solve problems and make decisions. It is also important that students focus on developing their ability to write effectively so that they can report to stakeholders, making logical arguments and providing sound judgements based on an analysis of available evidence taking account of financial and non-financial factors.

 

AS ACCOUNTING

1. An introduction to the role of the accountant in business

2. Types of business organisation

3. The double entry model

4. Verification of accounting records

5. Accounting concepts used in the preparation of account records

6. Preparation of financial statements of sole traders

7. Limited company accounts

8. Analysis and evaluation of financial information

9. Budgeting

10. Marginal costing

Assessment

Paper 1- 3 hour paper- 100% of AS

 

 

A2 ACCOUNTING

11. Standard costing and variance analysis

12. Absorption and activity based costing

13. Capital investment appraisal

14. Accounting for organisations with incomplete records

15. Partnership accounts

16. Accounting for limited companies

17. Interpretation, analysis and communication of accounting information

18. The impact of ethical considerations

Assessment

Paper 1- 3 hour paper- 50% of A level

Paper 2- 3 hour paper- 50% of A level

 

 

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