Accounting GCE AS/A2 Level
Course aims
While studying on this course you will develop a knowledge and understanding of Financial Accounting.
Entry requirements
To study GCE AS Level you will normally require 5 GCSEs at grade C or above to include Maths at grade C. To study GCE A Level (A2) a pass at GCE AS Level is required.
Course content
GCE AS Level
Unit 1-Introduction to Financial Accounting:
Purposes of Accounting.
Accounting records: subsidiary books and ledger accounts.
Verification of accounting records.
Income Statements and balance sheets including simple adjustments.
Unit 2-The Accounting Information System:
Types of business organization.
Accounting concepts.
Further aspects of the preparation of the income statements and balance sheets of sole traders.
Internal accounts of limited companies.
Ratio analysis and business performance.
Introduction to budgeting and budgetary control.
The impact of ICT in accounting.
GCE A2 Level:
Unit-Further Aspects of Financial Accounting:
Sources of Finance.
Incomplete records.
Partnership accounts.
Published accounts of limited companies.
Accounting Standards.
Stock valuation.
Unit 4-Further Aspects of Management Accounting:
Manufacturing accounts.
Marginal, absorption and activity based costing.
Standard costing and variance analysis.
Capital investment appraisal.
Budgeting and further considerations.
Other factors affecting decision making.
Course assessment
Written examinations:
GCE AS level- 2 exams in year 1
GCE A (A2)-2 exams in year 2
Materials
Recommended textbooks to be advised by your tutor. Extensive use will be made of the internet and relevant websites will be an important source of material to study this course.
Progress
A degree in Accounting at University or NVQ Level 3 Accounting Progressing to CIMA Accountancy professional programmes.
All A-Level Courses
