Scheme of assessment

Find past papers and mark schemes, and specimen papers for new courses, on our website at

This specification is designed to be taken over two years.

This is a linear qualification. In order to achieve the award, students must complete all assessments at the end of the course and in the same series.

A-level exams and certification for this specification are available for the first time in May/June 2019 and then every May/June for the life of the specification.

All materials are available in English only.

Our A-level exams in Accounting include questions that allow students to demonstrate their ability to:

  • provide extended responses
  • draw together their knowledge, skills and understanding from across the full course of study.


Courses based on this specification should encourage students to:

  • understand the role and develop the skills of the accountant in developing and evaluating accounting information systems and in preparing financial and management accounting information
  • apply the principles and techniques of accounting in the preparation of financial and management accounting information including using the double entry model to: record transactions; prepare financial statements for different types of organisations; and prepare management accounting information to enable management to plan, control and make decisions
  • analyse and evaluate a range of financial and management information and communicate the outcomes numerically and verbally
  • evaluate the impact of ethical considerations on the accountant and the duty to be truthful and accurately represent the facts when preparing and presenting accounting information, undertaking financial decision making and addressing the concerns of stakeholders
  • develop the ability to solve problems logically, analyse data methodically, make reasoned and justified decisions and use different reporting methods to communicate these to stakeholders.

Assessment objectives

Assessment objectives (AOs) are set by Ofqual and are the same across all A-level Accounting specifications and all exam boards.

The exams will measure how students have achieved the following assessment objectives.

  • AO1: Demonstrate knowledge and understanding of accounting principles, concepts and techniques.
  • AO2: Apply knowledge and understanding of accounting principles, concepts and techniques.
  • AO3: Analyse and evaluate accounting data to present information, make judgements and draw conclusions.

Assessment objective weightings for A-level Accounting

Assessment objectives (AOs) Component weightings (approx %) Overall weighting (approx %)
Paper 1 Paper 2
AO1 11.5–13.5 11.5–13.5 24–26
AO2 16–18 16–18 33–35
AO3 19.5–21.5 19.5–21.5 40–42
Overall weighting of components 50 50 100

Assessment weightings

The marks awarded on the papers will be scaled to meet the weighting of the components. Students’ final marks will be calculated by adding together the scaled marks for each component. Grade boundaries will be set using this total scaled mark. The scaling and total scaled marks are shown in the table below.

Component Maximum raw mark Scaling factor Maximum scaled mark
Financial accounting 120 ×1 120
Accounting for analysis and decision-making 120 ×1 120
Total scaled mark: 240