A Level Accounting

A Level Accounting Course Overview

You’ll cover a wide range of subjects, ranging from accounting information systems, to understanding the published accounts of limited companies – all knowledge you can apply in work or further studies.

Pre-requisites

None

Qualification

'A’ Level in Accounting

Specification

AQA A-Level Accounting (2120)

Support and benefits

• Flexible terms times
• Stepped learning approach
• Access to a dedicated tutor and student advisors to guide you through your studies
• Access to the ICS online Student Community, allowing you to interact withother students and browse our resource library
  

A Level Accounting Key topics

• Unit 1 - Introduction to Financial Accounting

This unit is designed as a foundation for the A Level Accounting course and covers double-entry procedures as applied to the accounting systems of sole traders.

You will develop an understanding of how the double-entry system operates and develop skills in keeping accurate accounting records. You will be able to record a variety of transactions, working from original documents and using the appropriate books of original entry.

• Unit 2 - Financial and Management Accounting

This unit provides you with the opportunity to develop your knowledge and understanding of financial accounting and introduces you to some of the ways in which financial accounting can provide valuable information for measuring and monitoring business performance and for planning future business operations.

You will develop the ability to produce final accounts and balance sheets for sole traders as well as limited companies. You will be able to make more complex adjustments to final accounts. In addition, you will be able to demonstrate an understanding of the concepts which underlie the preparation of financial statements and to explain how these are applied to a variety of situations.

• Unit 3 - Further Aspects of Financial Accounting

In this unit, you will have the opportunity to develop their understanding of financial accounting techniques which can be applied where a business does not maintain a complete accounting system. You will also have the opportunity to develop an understanding of the techniques and procedures which are relevant to partnerships.

You will also develop further their understanding of financial accounting in relation to limited companies by developing an understanding of the content of published accounts and their importance to various user groups. You will be able to extend your range of advanced techniques and knowledge of accounting by the study of cash flow statements and accounting standards.

• Unit 4 - Further Aspects of Management Accounting

This unit provides an opportunity for you to develop further the ways in which accounting techniques can be used to aid the management of a business and contribute to effective decision-making.

You will develop an understanding of manufacturing accounts and certain cost concepts, including contribution, overhead absorption, activity based costing, standard costing and variance analysis.

A Level Accounting Course Code

H01

Technical Requirements

Awareness of current affairs in newspapers and periodicals is recommended.

ICS Support Period

The support period for A-Level Accounting is 18 months.

A Level Accounting Outline

You’ll complete six formative assessments and six exams during your course.

Assessment Breakdown

AQA AS Units – AS Award 1121

Unit 1 – ACCN1 Introduction to Financial Accounting

• 50% of AS, 25% of A Level
• 1 hour 30 minutes written examination
• 80 raw marks (100 UMS)
• Four compulsory questions – each carrying a variable number of marks, each with a variable number of sub-questions.
• Available January and June

Unit 2 – ACCN2 Financial and Management Accounting

• 50% of AS, 25% of A Level
• 1 hour 30 minutes written examination
• 80 raw marks (100 UMS)
• Four compulsory questions – each carrying a variable number of marks, each with a variable number of sub-questions.
• Available January and June

A2 Units – A2 Award 2121

Unit 3 – ACCN3 Further Aspects of Financial Accounting

• 25% of A Level
• 2 hour written examination
• 90 raw marks (100 UMS)
• Four compulsory questions – each carrying a variable number of marks, each with a variable number of sub-questions. This unit is synoptic.
• Available January and June

Unit 4 – ACCN4 Further Aspects of Management Accounting

• 25% of A Level
• 2 hour written examination
• 90 raw marks (100 UMS)
• Four compulsory questions – each carrying a variable number of marks, each with a variable number of sub-questions. This unit is synoptic.
• Available January and June

Notes

Test Papers are intended to help both you and your tutor measure your progress through the course, highlighting any areas where revision is necessary. Test Papers do not, however, count towards your final grade.

The exams are held in January and June of each year. Please note that exam fees are additional to your course fees.