This course prepares candidates for the AQA Accounting A Level syllabus
(2120), for examinations in
June 2012 and later years.
The A Level in Accounting is split into four
units:
AS Units
- Unit 1 - Introduction to financial accounting
- Unit 2 - Financial and
management accounting
A2 Units
- Unit 3 - Further aspects of financial accounting
- Unit 4 - Further aspects of
management accounting
Unit 1 Introduction to Financial Accounting
- Purposes of
accounting
- Accounting records: subsidiary
books and ledger accounts
- Verification of accounting
records
- Income statements (trading and profit and loss accounts) and
balance sheets including simple adjustments
Unit 2 Financial and Management Accounting
- Types of business
organization
- Accounting concepts
- Further aspects of the preparation of the financial statements
and balance sheets of sole traders
- Financial statements of limited
companies
- Ratio analysis and the
assessment of business performance
Unit 3 Further Aspects of Financial
Accounting
- Sources of finance
- Incomplete records
- Partnership accounts
- Published accounts of limited
companies
- International accounting
standards
- Inventory (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