New GCEs for 2008
GCE Accounting (2120)
Introducing AQA's new course specification for Accounting for AS and A Level. This new redrafted specification has been designed to:
- present a balanced, up-to-date and accessible course
- provide continuity with the current specification
- offer financial accounting and management accounting at both AS and A2
- emphasise assessment of candidates' computational skills.
The following information and specification outline will enable both practising Teachers and Subject Heads to be better informed and supported in the teaching of this subject, particularly if attending one of AQA's Teacher Support meetings.
Classification Codes
Every specification is assigned a national classification code indicating the subject area to which it belongs. The classification code for this specification is 7410.
Centres should be aware that candidates who enter for more than one GCE AS/A level qualification with the same classification code will have only one grade (the highest) counted for the purpose of the School and College Performance Tables.
Centres may wish to advise candidates that, if they take two specifications with the same classification code, universities and employers are very likely to take the view that they have achieved only one of the two GCE AS/A levels. The same view may be taken if candidates take two GCE AS/A level specifications that have different classification codes but have significant overlap of content. Candidates who have any doubts about their subject combinations should check with the university to which they wish to progress or company they wish to join, before embarking on their programmes.
Assessment Objectives
The Assessment objectives are common to AS and A Level.
AO1 - Demonstrate knowledge and understanding of accounting principles, concepts and techniques
AO2 - Select and apply knowledge and understanding of accounting principles, concepts and techniques to familiar and unfamiliar situations
AO3 - Order, interpret and analyse accounting information in an appropriate format. Evaluate accounting information, taking into consideration internal and external factors to make reasoned judgements, decisions and recommendations, and assess alternative courses of action using an appropriate form and style of writing.