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Accounting AS & A Level at Durham Sixth Form Centre

Course description

The aim of Accounting is to develop an understanding of the purposes of accounting, and develop the skills of presentation, analysis, interpretation of accounting information from small sole traders and partnerships to large limited companies.

This qualification is linear which means that students will sit all their exams at the end of the course. Students are able to either study for one year to gain an AS-level qualification or two years to gain an A-level qualification.

Course content

AS Level
Topics covered include: 

  • The double entry model
  • Verification of accounting records
  • Accounting concepts used in the preparation of account records
  • Preparation of financial statements of sole traders
  • Limited company accounts
  • Analysis and evaluation of financial information
  • Budgeting and marginal costing

In addition to the AS content the following is also studied:

  • Standard costing and variance analysis
  • Absorption and activity based costing
  • Capital investment appraisal
  • Accounting for organisations with incomplete records
  • Partnership accounts
  • Accounting for limited companies
  • Interpretation, analysis and communication of accounting information
  • The impact of ethical considerations

Entry requirements

There are a range of courses and pathways available to you at Durham Sixth Form Centre depending on your GCSE results and academic profile. In order to enrol with us as a student, you must have the minimum of 5 A*-C GCSE grades (or equivalent). In addition, individual subjects have specific entry requirements, which will be discussed with you during the application and enrolment process. Students who do not achieve a grade C or above (or numerical equivalent) in GCSE English and/or mathematics will be required to continue studying these subjects at Durham Sixth Form Centre.

If you do not meet our entry requirements but are still keen to study at Durham Sixth Form Centre, please contact us to discuss your options.



There is one three hour written paper, worth 120 marks, with three compulsory sections:

  • Section A has ten multiple choice questions and short answer questions. The section is worth 25 marks.
  • Section B has four structured questions. The section is worth 55 marks.
  • Section C has two extended answer questions each worth 20 marks. The section is worth 40 marks.

A Level

There are TWO papers, each consisting of a three hour written exam worth 120 marks and represents 50% of the A Level. Each paper has three compulsory sections:

  • Section A has ten multiple choice questions and several short answer questions. The section is worth 30 marks.
  • Section B has two structured questions each worth 20 marks. The section is worth 40 marks.
  • Section C has two extended answer questions each worth 25 marks The section is worth 50 marks.

Future opportunities

Accounting is ideal for those students who wish to pursue careers in accounting, business, investment banking, management and finance, but financial acumen can support a wide range of other careers.

How to apply

If you want to apply for this course, you will need to contact Durham Sixth Form Centre directly.

Last updated date: 12 January 2017
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Key information


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    • Durham Sixth Form Centre is located in Durham City Centre next to Gala Square and Freeman’s Quay. We are a couple of minutes walk from both the bus station and the railway station. Our students enjoy having all of the city centre facilities, shops, restaurants, the city library, cinema and theatre on our doorstep. In the city itself, students find a host of lively cultural, social and educational advantages and facilities. The galleries, exhibitions, museums and book shops all play their part in enriching the student experience. A large public car-park is directly opposite and adjacent to Durham Sixth Form Centre’s main entrance.