AS/A2 AQA

The Accounting courses both at AS and A2 are not just for students who wish to become accountants but are also relevant for any student wishing to gain an appreciation of the importance of financial management in business. Students from all different career paths have chosen to take accounting including Business Management, Lawyers, Dentists, Doctors and especially in areas where traditionally students set up their own business -for example, Art and Design. It is also a very popular subject with students studying mathematics.

Course Outline
4 units - 2 for AS level and 2 for A2 level. Each AS unit contributes 50% to the final AS grade and 25% to the final A2 grade.

AS Level

• Introduction for Financial Accounting - develops an understanding of double entry bookkeeping, verification techniques and completion of Trading, Profit and Loss Accounts and Balance Sheets
  for sole traders.
  
• Financial and Management Accounting - introduces students to some of the ways in which financial accounting can provide valuable information for measuring and monitoring business performance and planning future business operations including final accounts of limited companies, budgeting and ratio analysis.

There are 2 examinations one in January and one in June.  Successful completion of AS allows progression to:

A2 Level

• Further Aspects of Financial Accounting – develops understanding of financial techniques which can be applied where a business does not maintain a complete accounting system and looks at the ways businesses can raise finance. Students also look at partnership accounts and published accounts of limited companies in detail.
  
• Further Aspects of Management Accounting – develops further accounting techniques to aid the management of business and contribute to effective decision making, e.g. manufacturing accounts and costing methods.

There are also 2 examinations at A2, one in January and one in June (each worth 25% towards the final A level grade).

Preferred Entry Requirements
Five GCSEs including grade C or above in Maths. Confidence with numerical information is important.*

*Please note that your enrolment on to a particular course must be approved by the Head of that department.