Accounting (A Level)
A Level Pathways
Our A Level subjects are clustered into pathways - you should choose and follow a specific A Level pathway, taking subjects from the core and additional choices listed.
Accounting features within the following A Level pathways as a CORE subject: Business and Entrepreneurship; Financial Academy.
(Other options may also be available, depending on timetabling)
The course gives you a knowledge and understanding of the purposes of accounting, the effects of economic, legal and technological change on accounting and the social implications of accounting decisions.
You will learn to organise, present and communicate accounting information in a clear, logical and suitable format. This will include analysing and interpreting financial statements, and drawing conclusions for management decisions.
A Level Accounting is a very useful qualification and fits in well with most other subjects such as Maths, Sciences, Languages and Social Studies.
The economy particularly needs workers with a good grasp of financial matters and you will have enhanced job prospects. Accounting is relevant to many careers, including banking, insurance, general management, business and accountancy. Although A Level Accounting is not a requirement for the Accountancy profession, it will help you to decide whether or not you want a career in this area.
The study of Accounting demonstrates that you have the ability to think logically and express yourself clearly when working with data. This is a rare skill amongst workers, and attractive to employers.
In order to be considered for an A Level programme of study, you will need to obtain a minimum of five GCSEs at a grade 4/C or above. Specific entry requirements for this course are detailed below.
The course emphasises numeric skills, so you must have at least a grade 6 or GCSE Grade B in Maths. It is also important that you should be able to write coherently about financial information, so you must also have a Grade 6 or GCSE Grade B or above in English Language.
It is not necessary to have studied Accounting before. If you have studied accounting previously, you must have achieved a Level 2 qualification in it at Merit or above to show aptitude.
A liking for working with figures would be an advantage, and perseverance, accuracy and a good standard of presentation are necessary.
*Please note that these entry grade requirements may be different to those published in the 2020 prospectus. Grade requirements as detailed here and on the website should always be used as the most accurate and up-to-date ones.
The course is taught by two tutors for each part.
The first year consists of:
An introduction to the role of the accountant in business
- Types of business organisation
- The double entry model
- Verification of accounting records
- Accounting concepts used in the preparation of account records
- Preparation of financial statements of sole traders
- Limited company accounts
- Analysis and evaluation of financial information
- Marginal costing.
Making up the second year of A Level, are:
As above plus:
- Standard costing and variance analysis
- Absorption and activity based costing
- Capital investment appraisal
- Accounting for organisations with incomplete records
- Partnership accounts
- Accounting for limited companies
- Interpretation, analysis and communication of accounting information
- The impact of ethical considerations.
This course does not contain a work experience component, but has other activities to help you develop employability skills. If you would like to undertake a work placement alongside your studies our Employability Team can help.
Timings and Assessment
You study A Level Accounting for 4.5 hours per week. Independent study should also take a similar amount of time.
At the end of the Second Year - Two 3 hour written exams.
Accounting is taught in the Business Studies area on the first floor of our new College building. There is easy access to several computer rooms, with Internet access and accounting software.
Costs and Resources
This course is free to students aged 16-18 years.
We recommend that you buy a suitable Accounting textbook – we will advise you at the start of the course – although some are available for use in class and the College Library.
For more information about this course, including work which you may wish to do in preparation, please contact:
Simon Bell, Course Leader for A Level Accounting - firstname.lastname@example.org
For general enquiries, please contact email@example.com