Subject Leader: Miss N dela Fuente

 

Key Stage 5

Accounting A level

Examination Board: AQA

Course Overview

The AQA A Level Accounting course offers students a thorough grounding in the principles and practices of accounting. This course is designed to develop students’ understanding of accounting concepts, techniques, and procedures, enabling them to prepare and interpret financial information in a variety of contexts.

Assessment: The AQA A Level Accounting is assessed through two examinations at the end of the two-year course:

Paper 1: Financial Accounting

• Focuses on the principles of financial accounting
• Includes multiple-choice, short answer, and structured questions

Paper 2: Accounting for Analysis and Decision-Making

• Focuses on management accounting
• Includes multiple-choice, short answer, and structured questions

 

Key Stage 5 Curriculum Content

The AQA A Level Accounting course is structured over two years and covers a range of topics that build a strong foundation in both financial and management accounting.

Year 12

• What is the role of an accountant in business?
• How are the owners of different business organisations linked financially to their businesses? 
• What is the double entry model and how does it relate to different accounting systems?
• What are the processes for verification of accounting records? 
• What accounting concepts are used in the preparation of accounting records?
• What are the processes used for preparation of financial statements of sole traders?
• What are the processes used for preparation of limited company accounts? 
• How can we analyse and evaluate financial information? 
• Why is there a need for budgeting in business organisations? 
• How is marginal costing used in accounting?

 

Year 13

• What are the impacts of ethical considerations?
• How do we complete accounting for organisations with incomplete records?
• What are the processes of accounting for limited companies?
• What are the processes used for preparation of partnership accounts?
• How can we interpret, analyse and communicate accounting information?
• What is the purpose of standard costing and variance analysis?
• When is absorption and activity based costing used in accounting?
• What are the processes involved in capital investment appraisal?

 

Useful Website Links

N/A

Suggested Revision Guides and Books

AQA A-level Accounting - My Revision Notes: David Lewis

Out of School Learning (OSL) and Extracurricular Activities 

• OSL will be by invite only based on mock examination and class assessment results.
• Visit from UHY Accountants to discuss apprenticeships in accountancy.