Accounting is the art of recording, summarising, reporting, and analysing financial transactions. An accounting system provides details of every aspect of the business, allowing the analysis of business trends, and providing insight into future prospects. A Level Accounting teaches the skill of basic bookkeeping, including the double-entry recording system; considers how to make decisions based on financial information; and has a focus on social accounting. Accounting combines well with business studies, maths and law.

Factsheet

Who is This Course For?

Accounting is a subject for anyone interested in numbers, logic and business. It is suitable for all academic individuals, not just potential accountants. The knowledge and skills gained are suitable for many career pathways, and are valuable for the control of personal finances.

If you want to find out more to help you decide whether this is the course for you, you may like to look at A Level Accounting texts such as the recommended text for AS Accounting, Introducing Accounting for AS, 2nd ed. Ian Harrison, Hodder Education, 2008. You can also visit the GCE Accounting pages on the AQA website (www.aqa.org.uk).

Entry Requirements

You should have a minimum of 5 appropriate GCSEs at grades A*-C, including English language and Maths at grade B or higher. GCSE Business is preferable. If you have a grade C in English or Maths you will be asked to sit an entrance test to confirm you are suitable for the course. A GCSE in your home or first language, other than English, cannot be counted as one of the 5 qualifying GCSEs.

About the course

The A Level programme includes weekly group tutorials and regular one-to-one tutorials with your personal tutor. All students will have functional skills sessions or critical thinking sessions.

The course consists of 4 units: 2 units at AS Level and 2 units at A2.

AS Units AQA 1121

• Unit 1 - Introduction to financial accounting. Introduction to accounting, double entry to trial balance and final accounts, and the verification of accounting records.
• Unit 2 - Financial and management accounting. Accounting concepts, adjustments to final accounts, limited companies, budgets, and performance assessment.

A2 Units AQA 2121

• Unit 3 - Further aspects of financial accounting. Sources of finance, incomplete records, partnership accounts, limited company accounts, and the application of international accounting standards.
• Unit 4 - Further aspects of management accounting. Manufacturing accounts, costing, variance analysis, capital investment appraisal and social accounting.

Additional Opportunities

The college provides extra revision classes during the March/April holiday period to give you additional support for your examinations. In addition, part-time evening courses are available in Bookkeeping Level 1 and 2 to assist you in developing basic bookkeeping knowledge, and a SAGE course for computerised accounting.

How will I be assessed?

You will be examined through a mixture of practical and theoretical questions in each of the units studied. Exams take place in January and May/June.

Where next?

You may wish to study for a degree in accounting, finance, business or law. There are also many professional accounting qualifications such as AAT which will enable you to study towards a qualification whilst working.

How to apply?

You cannot apply online for this individual A Level course. To apply, please go to the A Level Business Pathway Factsheet and click on Apply Now. You will then be asked to select up to 4 A Level subjects as part of a full-time programme of study. You may be able to change your A Level pathway and subject options when you enrol.