• English
• Communication and Culture
• English Language A
• English Language B
• English Language and Literature A
• English Language and Literature B
• English Literature A
• English Literature B
• ICT
• Applied ICT
• Computing
• ICT
• Maths
• Mathematics
• Statistics
• Use of Mathematics
• Science
• Applied Science
• Biology
• Chemistry
• Electronics
• Environmental Studies
• Human Biology
• Physics A
• Physics B: Physics in Context
• Psychology A
• Psychology B
• Science in Society
• Business
• Applied Business
• Accounting
• Business Studies
• Economics
• Law
• Arts
• Applied Art and Design
• Art and Design
• Dance
• Drama and Theatre Studies
• History of Art
• Media Studies
• Music
• Technology
• Design and Technology: Food Technology
• Design and Technology: Product Design (3-D Design)
• Design and Technology: Product Design (Textiles)
• Design and Technology: Systems and Control Technology
• PE
• Physical Education
• Languages
• Bengali
• French
• German
• Modern Hebrew
• Panjabi
• Polish
• Spanish
• Humanities
• Anthropology
• Archaeology
• Citizenship Studies
• Classical Civilisation
• Critical Thinking
• General Studies A
• General Studies B
• Geography
• Government and Politics
• Health and Social Care
• History
• Leisure Studies
• Philosophy
• Religious Studies
• Sociology
• Travel and Tourism

 

Summary

This specification is designed to:

• present a balanced, up-to-date and accessible course
• offer financial accounting and management accounting at both AS and A2
• emphasise assessment of candidates’ computational skills.

This specification encourages candidates to develop:

• an understanding of the importance of effective accounting information systems and an awareness of their limitations
• an understanding of the purposes, principles, concepts and techniques of accounting
• the transferable skills of numeracy, communication, ICT, application, presentation, interpretation, analysis and evaluation in an accounting context
• an appreciation of the effects of economic, legal, ethical, social, environmental and technological influences on accounting decisions
• a capacity for methodical and critical thought.

AS outline

At AS, candidates learn the fundamentals of record-keeping and the purposes, techniques and consequences of effective financial accounting.

Candidates consider how financial accounting helps in the measuring, monitoring and planning of successful business operations. They study business ownership, control, profitability, performance and budgeting:

• Unit 1: Introduction to Financial Accounting
• Unit 2: Financial and Management Accounting.

A2 outline

At A2, candidates develop their understanding of financial accounting techniques for business without a complete accounting system, for partnerships and for limited companies.

Candidates study in greater depth how accounting techniques aid business management and decision-making. They look at costing, capital investment, budgeting and sources of finance as well as considering social accounting issues:

• Unit 3: Further Aspects of Financial Accounting
• Unit 4: Further Aspects of Management Accounting.

For a full breakdown of the unit topics and assessment requirements, see the specification.

Full details