Accounting A Level (Full AS + A2)

This A-Level Accounting course covers the fundamental aspects of both financial and management accounting to gain an understanding of the purpose of accounting and major accounting methods.

The course has been designed to provide students with an understanding of the following:

• The importance of effective accounting information systems and an awareness of their limitations
• The purposes, principles, concepts and techniques of accounting
• The effects of economic, legal, ethical, social, environmental and technological influences on accounting decisions

It also helps develop a range of important and transferable skills:

• Problem-solving
• Data skills
• Planning
• Presenting arguments
• Making recommendations
• Numeracy
• Communication
• ICT
• Application
• Interpretation
• Analysis
• Evaluation in an accounting context

Upon successful completion of the A-Level accounting exam (as administered by AQA) you will be awarded with the AQA A-Level Accounting qualification.

This course consists of four units:

AS Level
Unit 1: ACCN1 Introduction to Financial Accounting
Written examination: 1 hour 30 minutes

Unit 2: ACCN2 Financial and Management Accounting
Written examination: 1 hour 30 minutes

A2 Level
Unit 3: ACCN3 Further Aspects of Financial Accounting
Written examination: 2 hours

Unit 4: ACCN4 Further Aspects of Management Accounting
Written examination: 2 hours

Course content

Unit 1: Introduction to Financial Accounting

• Module 1 Introduction to financial accounting
• Module 2 Recording financial data
• Module 3 Checking accounting records
• Module 4 Balance Sheet and Profit & Loss

Unit 2: Financial and Management Accounting

• Module 1 Business entity concept
• Module 2 Accounting concepts
• Module 3 Further aspects of preparing primary accounts
• Module 4 Limited Company accounts
• Module 5 Ratio analysis and business performance
• Module 6 Ratio Introduction to budgeting
• Module 7 ICT within Accounting

Unit 3: Further Aspects of Financial Accounting

• Module 1 Sources of Finance
• Module 2 Incomplete records
• Module 3 Partnership accounts
• Module 4 Published accounts of Limited companies
• Module 5 Accounting standards
• Module 6 Stock valuation

Unit 4: Further Aspects of Management Accounting

• Module 1 Manufacturing accounts
• Module 2 Marginal, absorption and activity based costing
• Module 3 Standard cost and variance analysis
• Module 4 Capital Investment Appraisal
• Module 5 Budgeting: Further considerations
• Module 6 Social accounting

Recommended Reading

Business Accounting 1
Frank Wood & Alan Sangster, FT Prentice Hall
ISBN 0273655523

Business Accounts
David Cox, Osborne books
ISBN-10: 1872962637

Exams

Exams are taken at an AQA centre and we can provide an extensive list of centres for you.

No prior knowledge of accounting is necessary. We only require that students have basic English reading and writing skills, as full tutor support is given.