A Level Accounting
What is it about at sixth-form level?
Accountancy is often described as “the language of business”. It is an ancient art whose history is intertwined with the development of numeracy and writing. Records of trade and debts stretch back many thousands of years, as accountants were needed even in the earliest civilisations to maintain the well-being of the people.
A level Accounting helps you to develop knowledge and understanding of the purposes of accounting and to apply this to a variety of accounting problems. It is an introduction to the principles of accounting that are applied worldwide, teaching you to understand the fundamentals, the breakdown of financial statements and the interpretation of changes to them.
Why study it and what skills does it develop?
An A level in Accounting is an excellent foundation for further study of accountancy at pre- professional and professional level. This subject will enable you to develop a capacity for methodical and critical thought. This serves as an end in itself, as well as a basis for further study of accounting and other subjects.
Accounting fits in very well with a variety of business-related fields – management, Finance, Business Studies itself and Economics. This subject brings an appreciation of the effects of economic, legal, ethical, social, environmental and technological influences on accounting decisions. A level Accounting develops transferable skills of numeracy, communication, interpretation and presentation in an accounting context.
What prior knowledge and skills are required?
For the study of A level Accounting, you should have at least a grade 4 in GCSE Mathematics, be confident in your addition, subtraction, multiplication and division skills and generally enjoy working with numbers. You will not need to write essays but will be required to write about your interpretation of calculations, often in a report or memorandum. Approximately 25% of the exam’s marks are for written content.
How is the course assessed?
The A level is examined in two separate papers.
Paper 1 is 3 hours in length and worth 120 marks in total which are distributed as follows: Section A is worth 30 marks; Section B carries 40 marks; and Section C is worth 50 marks.
Paper 2 is structured in exactly the same manner, being 3 hours in length and worth 120 marks in total, distributed over Sections A, B and C identically to Paper 1. However, Paper 2 focuses on the more advanced topics and accounting practices covered in the second half of the A level course. Papers 1 and 2 are equally weighted at 50% of the A level.
To be confirmed at the start of the course
AS Accounting for AQA: AS and A level Year 1
By D. Cox
Published by Osborne Books, ISBN 978-1905777143
AS Accounting for AQA: A level Year 2
By D. Cox
Published by Osborne Books, ISBN 978-1911198253
Accounting for AQA: AS and A level Question Bank
By D. Cox
Published by Osborne Books, ISBN 978-1905777174
Exam Board and Specification Codes
A level: AQA 7127
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