AQA AS Level Accounting (Level 3)

Suitable For

Those who wish to gain further knowledge in this subject.

Course Content

Year one: 1. Introduction to Financial Accounting (25%) 2. Financial & Management Accounting (25%) Year two: 1. Further Aspects of Financial Accounting (25%) 2. Further Aspects of Management Accounting (25%) Course Content: AS Level Subjects covered in the first year include:

• Purposes of accounting
• Accounting records
• Production of final accounts and end of year adjustments
• Management accounting techniques for decision - making, including ratio analysis & budgeting
• The impact of computers in accounting Course Content: A2 Level The second year takes a more in - depth look at subjects covered in the first year, in particular:
• Sources of finance
• Accounting for different organisations, including limited companies and partnerships.
• Valuation of stock
• Costing systems
• Capital investment appraisal
• Factors affecting decision making, such as social accounting

Assessment Method

AS Level - 1 1/2 hour examination for each module A2 Level - 2 hours examination for each module

Progression

This course provides an appropriate foundation for further study of Accounting, both through professional accounting qualifications and higher education.

Additional Information

Examination Board: AQA

Entry Requirements

Five GCSE passes at Grades A - C, including Maths and English. No previous knowledge of the subject is required.