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Accounting AS/A Level at Brockenhurst College

Course description

Accounting is one of the most important business subjects and is vital to the understanding of all forms of financial activity.  It is essential for sound business decision-making. In many ways it provides a key to understanding how businesses operate and how they are managed.

AS level students will learn to maintain all the financial records of a small business which is a very useful vocational skill, sometimes referred to as bookkeeping.  Students will also be able to prepare financial statements for sole traders, partnership

2 modules are studied at AS level: Introduction to Financial Accounting and Financial and Management Accounting.

The type of student who is successful:

  • Likes numbers and enjs, limited companies covering a range of industry types.oys using them
  • Is able to apply knowledge, not just learn it
  • Relishes solving problems
  • Is able to think in a structured and logical way
  • Will have an eye for detail
  • Thinks being accurate is important. Accounting is an exact science at A level.

This subject combines well with other analytical and numerical subjects.  Many students taking Accounting also take Business Studies.

Course content

AS Level: 2 Units

Unit 1:  Introduction to Financial Accounting. This unit introduces the double entry accounting system and provides the foundation for all accounting studies. It includes the preparation of final accounts and balance sheets for sole traders.

Unit 2:  Financial and Management Accounting. This unit involves the preparation of complex final accounts of sole traders and companies, as well as an introduction to the assessment of business performance, the preparation of budgets and other aspects of management accounting.

A2 Level: 2 Modules

Unit 3:  Further aspects of Financial Accounting. This enables students to further develop their accounting skills in relation to partnerships and limited companies. This module also examines published accounts of limited companies, as well as assessing a company’s performance from the point of view of stakeholders.

Unit 4: Further Aspects of Management Accounting.  This looks at more advanced aspects of management accounting including costing, budgeting and investment appraisal.

Entry requirements

You will need a minimum of 5 GCSE's at grade C or above, including a grade B in GCSE Mathematics, as well as at least a C in English to help with the essay writing requirements. 

You do not need to have taken GCSE in Accounting. 


Students learn accounting skills by applying procedures and techniques to a variety of examples and case studies.  Much class time is spent producing financial statements and reports in response to particular business situations.

Assessment for both AS and A2 units is through examinations.

Financial information

You will need to buy a textbook for the course.  The cost will be approximately £20 per year.

Future opportunities

The subject is widely accepted as an entrance qualification for courses in higher education and for professional accounting training opportunities.  The subject has particular relevance for those who are contemplating a career where financial matters are important:  management, banking, insurance, local government. 

How to apply

If you want to apply for this course, you will need to contact Brockenhurst College directly.

Last updated date: 18 February 2016

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