Accounting (AQA)
The Accounting syllabus is designed to enable you to develop a sound understanding of accounting procedures and an appreciation of the role of accounting in a Society. It will develop your knowledge and understanding of the purpose of accounting concepts and techniques. You will develop skills of analysis and evaluation of accounting information.
Entry Requirements
Although no prior knowledge of Accounts/Bookkeeping is necessary, five GCSEs at Grade 'C' or above, including Maths and English, is vital.
Course Content
AS Unit 1: Introduction to Financial Accounting 1 hr 30 mins exam
Purposes of Accounting; Accounting records; Subsidiary books and ledger accounts;
Verification of accounting records; Trading and Profit and Loss Accounts and Balance
Sheets including simple adjustments.
AS Unit 2: Financial and Management Accounting 1 hr 30 mins exam
Accounting concepts and conventions; Types of Business organisations; Year end
adjustments to Final Accounts of Sole Trader; Limited Company Final Accounts; Ratio
Analysis; Budgets and Budgeting control and impact of ICT on Accounting.
A2 Unit 3: Further Aspects of Financial Accounting 1 hr 30 mins exam
Sources of Finance; Incomplete Records; Partnership accounts; Published accounts of
Limited Companies; Accounting standards; Stock Valuation
A2 Unit 4: Further Aspects of Financial Accounting 1 hr exam
Manufacturing Accounts; Marginal, Absorption and activity based costing; Standard costing variance analysis; Budgeting; Capital investment; Appraisal and Factors affecting decision-making; Social accounting.