| What will I learn? |
What will I gain from doing this
course
Aims/Objectives
What will I do |
Accounting affects everyone in
their daily lives but is often considered an elusive art.
With a greater number of people becoming involved in business,
the need to understand the “language of business”
becomes ever more important. Accounting in itself can take
on several roles and these may include:
- Recording financial information
often known as book-keeping
- Transforming financial information
into a more understandable format,
namely financial statements
- Interpreting and analysing the
performance of a business from its
financial statements
- Providing control and aiding decision-making
within an organisation
The study of this subject will also
be supported by Information Technology Key Skill lectures
as an integral part of our A Level programme.
|
| What are the entry requirements |
What is the minimum skills or qualification
level the learner needs to start this course |
A grade B in Maths and a grade C in
English will be essential requirements for this subject. As
well as being expected to carry out mathematical/numerical analysis,
it will also be part of the assessment to provide a written
analysis; therefore a good level of English will be required. |
| How will I be assessed |
Method of Assessment (exam, coursework
etc.) Course Content
Style of Teaching and Learning
|
Assessment:
Each paper (Module) has 5-10 structured questions carrying ¼
of the total mark. A Level
Accounting combines well with a range of other A Levels, particularly
Economics, Law and Business Studies.
Syllabus:
The AS qualification represents the
first half of a full A level. In all, there will be four assessment
units: two for AS modules 1 and 2, and two for A Level second
year students, modules 3 and 4.
Subject Content:
AS Module 1 - Introduction
to Financial Accounting
- Purposes of accounting, accounting
records: subsidiary books and
ledger accounts
- Verification of accounting records
- Trading, profit and loss accounts
and balance sheets including simple
adjustments
Module 2 - Financial and Management
Accounting
- Types of business organisation
- Accounting concepts
- Further aspects of the preparation
of the final accounts of sole traders
- Internal final accounts of limited
companies
- Ratio analysis and the assessment
of business performance
- Introduction to budgeting and
budgetary control
- The impact of ICT in accounting
A2 Module 3 - Further Aspects
of Financial Accounting
- Sources of finance
- Incomplete records
- Partnership accounts
- Published accounts of limited companies
- International accounting standards
- Stock valuation
Module 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
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