Accounting

Accounting AS and A2



INTRODUCTION (ACCOUNTING)
AS level provides an introduction to the concepts and principles that underlie accounting theory and practice and enables candidates to develop these concepts and principles within a wide range of applications. At A level, candidates apply the concepts and principles introduced at AS level to the preparation and understanding of company and management accounts.

AS LEVEL CONTENT
Unit 1 Accounting Principles (F011) Unit 2 . Accounting Applications (F012)

A2 CONTENT
Unit 3 Company Accounts & Interpretation (F013) Unit 4 Management Accounting (F014)

ASSESSMENT
All assessment is through timetabled written examination. Each question paper contains mandatory questions. There is no coursework element. Examinations series are available every January and June.

WHAT WILL I LEARN?
The aim of the course is to help you to develop: An understanding of the importance of effective accounting systems and an awareness of their limitations through critical consideration of current financial issues and modern business practices; An understanding of the purposes, principles, concepts and techniques of accounting; The transferable skills of numeracy, communication, ICT, application, presentation, interpretation, analysis and evaluation in an accounting context; An appreciation of the effects of economic, legal, ethical, social, environmental and technological influences on accounting decisions; A capacity for methodical and critical thought, which would serve as an end in itself as well as a basis for further study of accounting and other subjects.

QUALIFICATIONS REQUIRED
As part of an advanced level programme, a minimum of 4 G.C.S.E.s at grade C or above in relevant subjects, this must include Maths. GCSE grade C in English is recommended as the quality of written communication is assessed in all question papers. Credit may be restricted if communication is unclear.

LENGTH OF COURSE
AS level accounting is studied for one year, followed by a second year for those progressing on to the full A Level.

WHERE NEXT?
Students with AS/A level accounting will have access to further study of accountancy at pre-professional and professional levels. Candidates wishing to pursue a wide range of careers in business management will find the management accounting and reporting and interpretation skills of excellent use.

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