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A-level Accounting

Helps students to understand the responsibilities of the accountant and the impact of their recommendations on the business and the wider environment.

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Exam Board – AQA


Students build knowledge and understanding of concepts and techniques that they can apply to real-life situations. They develop the ability to solve problems logically, analyse data methodically, make reasoned choices and communicate effectively. These are excellent transferable skills. Students will be expected to write extended prose answers, based on both financial and non-financial factors, with marks awarded for the quality of their responses.

Entry Requirements

GCSEs including Mathematics or equivalent.

Course Content

In Year 12 students investigate the recording of financial information to the production of profit (or losses) on the final accounts of a sole trader. Also examined will be the accounts of Limited Companies, decision-making using marginal costing, the construction of budgets and ratio analysis.

Year 13 builds on the work already learnt and includes dealing with partnerships, the construction of incomplete records, absorption and standard costing and deciding on future investments. We will also explore the impact of ethical considerations on business behaviour.

Where does it lead?

If further study is undertaken and success is achieved, a very lucrative career path awaits.


AS (Year 12)

The AS exam will include:

  • 10 multiple-choice question
  • 4 structured questions requiring both calculations and written answers
  • 2 extended essay answer questions
A-level (Year 13)

The A-level (Year 13) exam will consist of two papers, the format of both is identical to the AS (Year 12) exam.

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