Bachelor of Accounts
| What is this course about? |
 This course aims to develop your understanding and awareness of accounting and how different organisations and people use accounting information to make decisions.
Topics studied at AS include book-keeping, the preparation of final accounts and an introduction to management accounting.
At A2 you will develop your skills and apply your knowledge to different organisations and make more complex decisions. |
What topics will I study?
AS units
| Unit 2: Financial Accounting: Determination of Income |
 Accounting Principles.
|
Stock Valuation. |
| Depreciation. |
Manufacturing Accounts. |
| Capital Structure of Limited Companies. |
Balance Sheets of Limited Companies. |
| Unit 3: Introduction to Accounting for Management and Decision-making |
| Profitability and Liquidity. |
Budgets. |
| Ratio Analysis. |
Contribution. |
| Types of costs. |
Break-even Analysis. |
| Social Accounting. |
|
A2 Units
| Unit 4: Further Aspects of Financial Accounting |
| Incomplete Records. |
Partnership Accounts. |
| Valuation of Assets. |
Sources of Finance. |
| Unit 5: Published Accounts of Limited Companies and Accounting Standards |
Published Accounts and Ratios.
Cash-flow Statements.
Accounting Standards. |
| Unit 6: Further Aspects of Accounting for Management and Decision-making |
| Absorption Costing. |
Marginal Costing. |
| Standard Costing and Variance Analysis. |
Investment Appraisal. |
| Social Accounting. |
|
| How will my work be assessed? |
During the first year you will take three exams based on the three units you have studied. The exams involve 3 to 7 compulsory structured questions requiring both numerical and written responses.
At the end of the second year you will take three further exams based on the three units you have studied at A2. The exams involve 3 to 7 compulsory questions; the last question will be a longer question containing synoptic assessment. |
| Frequently asked questions |
What are lessons like?
A range of teaching styles are used throughout the course.
Students prepare accounts for various scenarios.
Group work, research, discussions and presentations are encouraged.
Each year we hold a Master Class with the national Chief Examiner, focusing on exam preparation.
What do people do with A level Accounting?
A level Knowledge of Accounting will be useful in any profession. In particular, it is useful for students progressing to higher education to study Accounting or Business Studies.
Are there any special entry requirements?
Normal college entry requirements for advanced courses. However, while we assume that students have no knowledge of Accounting before they start the course, good numerical skills are an advantage. |
| AS/A Level Courses |
A level is split into two parts: AS and A2
AS is the first year of the A level course and the standard expected is between GCSE (grades A* - C) and an A2 course.
A2 is taken in the second year and builds upon AS level work.
Together AS and A2 make up a full A level: AS + A2 = A level.
AS and A2 courses are usually made up of three units each. AS units are taken during the first year of the course and A2 units in the second year. Unit examinations can be taken in January and in June but subjects vary in when exams are taken. Often one unit takes the form of coursework. It is possible to re-sit AS and A2 units, the best marks count towards the final AS or A level grade.
AS and A level qualifications are graded A – E (pass) and U (fail).
AS and A2 also provide opportunities to develop key skills
You may choose to take an AS course and then continue to the full A level or to take the AS course as a stand-alone qualification. Progression from AS to A2 is dependant upon a pass at AS and a recommendation from your subject tutor that you have developed the necessary skills for the A2 course. |
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