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Accounting

Accounting involves the study of accounting procedures and the role of the accountant in society. This course will provide students with a basic understanding of the accounting system, and the underlying principles on which it based. Elements of Financial Accounting, Financial Reporting and Managerial Accounting are then covered. The course aims to develop critical and analytical skills in students so they can evaluate accounting policies and practices. It provides a firm foundation to those who wish to continue their study of accountancy at a higher level, as well as for those planning to study business related subjects.

At AS level the following topics are covered:
Recording Financial Information, Accounting Principles, Control Systems, Preparation of Financial Statements, Capital, Interpretation and Analysis, and Costing Principles and Systems.

At A level, the AS content is examined in more depth. There are also additional topics including Business Purchase, Published Company Accounts, Company Financing, Budgeting, Costing and Investment Appraisal. At this level there is more emphasis on higher level skills such as evaluation.

Students should appreciate that to succeed in Accounting, they should not only have good numeric skills but also be strong in English. They will be expected to explain the correct application of accounting principles in various contexts, as well as prepare critical reports from accounting data.

Accounting will combine well with most other A level subjects, including other social sciences, humanities and Mathematics. However, we do not recommend that students choose all three of Accounting, Business Studies and Economics, as this combination may result in an unnecessarily narrow range of tertiary options.

There is some overlap in the syllabus content of the three subjects, particularly between Accounting and Business Studies

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