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Accounting A Level at New College Pontefract

Course description

Accounting is an interesting and challenging subject which will give you an insight into the preparation and techniques needed to produce financial accounts as well as the role of accounting in business decision making. The course is of interest to anyone wishing to pursue a career in accounting or who wishes to know more about the financial side of business management.

In the first year, you'll be introduced to the role of an accountant in a business, different types of business structures that exist, and the foundation of accounting double entry book-keeping. You'll learn how businesses keep accounting records and be able to prepare financial statements (income statements and statements of financial position) for both sole traders and limited companies, evaluating the performance of these businesses using ratio analysis.

In the second year, the initial focus is on the internal financial techniques the accountant uses in order to help the managers of the business make better financial decisions,. These include budgeting, marginal, absorption and standard costing, and capital investment appraisal. You'll then learn about accounting for partnerships and plcs, whilst all the time, considering the ethical impact of a company's financial decisions.

You will need:

· The ability to interpret, analyse and evaluate numerical information.

· The ability to handle simple numerical concepts.

· Ability to problem solve.

A willingness to learn layouts and procedures



Course content

Year One

Unit 1:

  • Introduction to Financial Accounting
  • Purposes of accounting
  • Accounting records: subsidiary books and ledger accounts
  • Verification of accounting records
  • Trading and profit and loss accounts and balance sheets including simple adjustments


This represents 50% of the total AS Level marks.

Unit 2:

  • Financial and Management Accounting
  • Types of business organisation
  • Accounting concepts
  • Further aspects of the preparation of the final accounts and balance sheets of sole traders
  • Internal final accounts of limited companies
  • Ratio analysis and the assessment of business performance
  • Introduction to budgeting and budgetary control
  • The impact of ICT in Accounting


This represents 50% of the total AS Level marks.

Year 2

Unit 3:

  • Further Aspects of Financial Accounting
  • Sources of finance
  • Incomplete records
  • Partnership accounts
  • Published accounts of limited companies
  • Stock valuation


This represents 50% of the total A Level mark.

Unit 4:

  • Further Aspects of Management Accounting
  • Manufacturing costs
  • Marginal, absorption and activity based costing
  • Standard costing and variance analysis
  • Capital investment appraisal
  • Budgeting: further considerations
  • Other factors affecting decision making: social accounting


This represents 50% of the total A Level mark.

Entry requirements

Level 4 in English Language, Level 6 Maths with a minimum average of GCSE point score of 4.3



Each unit in your first year is assessed by a one hour and thirty minutes written examination. This requires you to calculate and construct accounts and to be able to problem-solve.
Each unit in the second year is examined by 2 two hour examinations.

Financial information

Financial support can be provided to students of families who are on low income to help with extra costs of staying on in education. If you need any further information please visit our website or contact student services.

Future opportunities

A head start with career paths within accountancy, and many business degree courses which enable you to progress to a whole range of careers.

Further information

Private Study
As an approximate guideline Year 1 subjects require three to four hours of independent study each; Year 2 subjects four to five hours each and GCSE subjects two hours each.

What materials will I need to purchase?

Examining Board

This subject is for you if...

you like solving problems, are hard working and interested in the financial aspects of a business organisation.


This subject is not for you if...

you just want a calculation based subject, don't like exams, and aren't fully committed.


'“An interesting subject that I feel has plenty of benefits in life”

Luke Fellows, Freeston Academy


“I picked accounting because I needed a fourth subject, however, even though I struggled a lot, I received lots of help from the teachers. I want to be an accountant as it was fun and challenging”

Alice Lin,Cathedral Academy


How to apply

You can apply for this course through UCAS Progress. Add this course to your favourites so you can start making an application.

Last updated date: 04 October 2016
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