A-level Accounting Specification Specification for first teaching in 2017
PDF | 1.37 MB
A-level Accounting7127
2.0 Specification at a glance
This qualification is linear. Linear means that students will sit all their exams at the end of the course.
2.1 Subject content
- 1. An introduction to the role of the accountant in business
- 2. Types of business organisation
- 3. The double entry model
- 4. Verification of accounting records
- 5. Accounting concepts used in the preparation of accounting records
- 6. Preparation of financial statements of sole traders
- 7. Limited company accounts
- 8. Analysis and evaluation of financial information
- 9. Budgeting
- 10. Marginal costing
- 11. Standard costing and variance analysis
- 12. Absorption and activity based costing
- 13. Capital investment appraisal
- 14. Accounting for organisations with incomplete records
- 15. Partnership accounts
- 16. Accounting for limited companies
- 17. Interpretation, analysis and communication of accounting information
- 18. The impact of ethical considerations
2.2 Assessments
Before the qualification can be awarded, students must undertake both the assessments.