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Accounting at Moseley School and Sixth Form

Course description

OCR Level 3 Advanced Subsidiary GCE in Accounting

In what aspects of life is it not useful to have a good understanding of finance?  In both your personal and professional life controlling your finances is very important.

Accounting at A level is not just for students who wish to have a career as an accountant but for any profession where an understanding of and ability to deal with financial issues is important – in today’s world that is almost any profession!

Accounting at A level is a challenge but the rewards which the gaining of financial skills can bring can be high.  If you wish to go into business or study Management courses at university then Accounting is just the course you are looking for.


Course Outline

The aims of the course are to:

develop an understanding of the importance of effective accounting in modern business practices;

develop an understanding of the purposes, principles, concepts and techniques of accounting;

develop the transferable skills of numeracy, communication, ICT, analysis and evaluation in an accounting context;

develop an appreciation of the effects of economic, legal, ethical, social, environmental and technological influences on accounting decisions;

develop a capacity for methodical and critical thought.

Course content

Year 12

Course content:

Unit 1:  Accounting Principles;

Introduction to Accounting Principles

The Trial Balance

Accounting Concepts

Classification of Expenditure

Changing Asset Values

Ledger Entries and Adjustments

Final Accounts


Unit 2: Accounting Applications;


The Journal

Correction of Errors

Control Accounts

Accounting Adjustments and Statements


Sole Trader


Clubs and Societies

Analysis and Evaluation of Accounting Statements

An Introduction to Budgeting

         ICT in Accounting


Year 13

Course content:


Unit 3: Company Accounts and Interpretation;


The Preparation of Final Accounts for Limited Companies


The Role of Accounting Standards

Analysis and Interpretation of Accounts


Unit 4: Management Accounting;


Budgeting and Budgetary Control

Standard Costing and Variance Analysis

Capital Expenditure Appraisal


Costing and Decision-making

Costing Applications

Social Responsibility

Entry requirements

Maths GCSE grade B or above


Assessment is by examination for all units.  Each exam can be taken on more than one occasion with the highest mark gained being counted towards the qualification.

Financial information

For further information, please contact the course co-ordinator above.

Future opportunities

Careers and Higher Education Opportunities


University for careers in Accounting, Business management or any career where you will have some role in the financial control of the organisation such as dentist, medical or legal practices and partnerships.


Bookkeeping courses (AAT) to work within Accounting departments.

Further information

Extra-curricular enrichment opportunities

Regular after school sessions are available for students either on a one to one basis or for group work.


How to apply

If you want to apply for this course, you will need to contact Moseley School and Sixth Form directly.

Last updated date: 17 May 2016
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