Accounting A Level

Home Schooling  A Level Accounting – The Course

The Accounting A level course includes two major components – AS and A2. The AS level home study course can be sat in its own right.

Each lesson begins with a set of clearly stated objectives and an explanation of its place in the overall programme of study.

Effective learning is encouraged through frequent activities and self-assessment questions.

There are fifteen tutor-marked assignments (known as TMAs).

Key Topics Covered

The course is divided into four modules, reflecting the new four module examination structure of A levels.

• Introduction to Financial Accounting
• Financial and Management Accounting

• Further Aspects of Financial Accounting
• Further Aspects of Management Accounting

The Syllabus

This course prepares candidates for AQA AS Level Accounting syllabus 1121, for examination in June 2013 and later years, and the A2 Level syllabus, 2121. The full Advanced Level qualification comprises AS and A2. We have chosen this syllabus as it is the most suited for Home Education.

Assessment is by four written papers of equal weighting.

Here are the assessment units, or exam papers:

M1 Introduction to Financial Accounting (Unit Code: ACCN1):

• 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

M2 Financial and Management Accounting (Unit Code: ACCN2):

• Types of business organisation
• Accounting concepts
• Further aspects of the preparation of the final accounts and balance sheets of sole traders
• Internal final accounts of limited companies
• Ratio analysis and the assessment of business performance
• Introduction to budgeting and budgetary control
• The impact of ICT in accounting

A2: M3 Further Aspects of Financial Accounting (Unit Code: ACCN3):

• Sources of finance
• Incomplete records
• Partnership account
• Published accounts of limited companies
• Accounting standards
• Stock valuation

M4 Further Aspects of Management Accounting (Unit Code: ACCN4):

• Manufacturing accounts
• Marginal, absorption and activity based costing
• Standard costing and variance analysis
• Capital investment appraisal
• Budgeting: further considerations
• Other factors affecting decision-making: social accounting

Within A Level Home Education there are the following subjects

• Accounting A Level
• Business Studies A Level
• Economics A Level
• English A Level
• English Literature A Level
• French A Level
• History A Level
• Law A Level
• Maths and Mechanics A Level
• Maths and Statistics A Level
• Psychology A level
• Pure Mathematics A Level
• Sociology A Level
• Spanish A Level